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HMRC internal manual

Repayment Claims Manual

Computer issued payable order: Claims worked by inexperienced officer

You must look at all claims worked by inexperienced officers. Check that

  • the claim form is signed
  • the officer has carried out the voucher checks at RM2520 and RM2552
  • the figures of income and tax shown on the claim form are the same as those on the hardcopy. When you have checked these cases, merge the files with the other repayments for the day.