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HMRC internal manual

Repayment Claims Manual

Issuing a manual payable order: Completion of R37 and R23

When you have completed CL but want to issue the payable order manually you must complete forms R37 and R23. The computer will not issue anything automatically to the claimant. The only thing that will be produced is the hardcopy.

Prepare form R37 by copying the figures from the hardcopy.

Use the table overleaf to help you complete form R23.

For all name and address entries use capital letters. Do not use punctuation except for hyphens in, for example, Stoke-on-Trent. Always enter a post code unless you are unable to trace one. If you make a mistake on either an R37 or R23, prepare a fresh form.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

| Area | Entry | || | Box for repayment type | Tick the box Income Tax, Tax Credit, Class 4 NIC. | | ‘For’ | If you are sending the payable order to someone other than the claimant enter the name of the claimant on the first line. If the claimant is claiming on behalf of someone else enter the capacity, for example, W Jones for M Smith.
Repayment to bank or building society as agent
If you are sending the payable order to a bank or building society as agent of the claimant on the remaining lines.
Repayment direct to the claimant’s bank or building society account
If you are sending the payable order to the claimant’s bank or building society account enter the account number as well as the claimant’s address. | | ‘Pay’ | Enter the name and address of the person to whom the payable order should be sent. Where this is a professional agent always make repayment to a business or branch address. NEVER make repayment direct to a nominee’s bank or other account. | | ‘Nature of claim’ | Enter a brief description to indicate the reason for the overpayment. | | Notes space | Leave blank. | | District and file number | Enter your District name and the reference number of the case for which you are making repayment. | | Stats code | Repayment over £300 and up to and including £50,000
Only enter a stats code if your District appears in the list of ‘Nominated Districts’ at RM2648.
Repayment £50,000 or more
Every District must enter a stats code.
You will find the codes on form R200. | | Class 4 NIC included | Leave blank. | | Progressive number in Record of Claims | Leave blank. | | ‘Period’ | Enter the tax year of the overpayment.
Tick one of the boxes to show the type of repayment. | | ‘Examined/Noted/ Checked’ | Enter your initials on each line and enter today’s date. | | ‘Amount’ and ‘Supplement’ and ‘Total’ | Enter the amounts. Draw a horizontal line through any division of the box in which you have not entered a figure. | | ‘Amount’ | There is no need to have the computation ‘arith checked’.
Make sure that all vouchers connected with the repayment are cancelled with the District date stamp. Initial and date the ‘Vouchers cancelled’ section. | | ‘Supplement’ | Complete this if you have computed supplement. There is no need for an ‘arith check’. | | ‘Forms prepared for issue’ | Tick the ‘R37’ box.
Then complete any other forms as necessary and indicate which by ticking the box. | | ‘Checked’ | ROs should leave all of this area blank.
RE allocation officers should initial and date the entry but leave blank the box ‘checked in detail’. | | ‘Payable Order’ | Leave blank. |