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HMRC internal manual

Repayment Claims Manual

Computer issued payable order: Consecutive numbers

In Districts when you receive a Repayment Release list check that the serial number is consecutive to that of the previous list.

In IROs, from time to time, one Inspector must check that the Repayment Release List numbers run consecutively.

If the serial numbers do not run consecutively, check whether there is an earlier list awaiting attention from the RSO or another Inspector.

If there is such a list

  • in a District, arrange for it to be dealt with first
  • in an IRO check that it is working and there is a good reason for the delay in releasing the list.If there is no list follow the instructions at RM5294.

If you suspect fraud telephone Finance Division (Internal Audit HQ).

If the serial numbers are consecutive see RM3086 below.