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HMRC internal manual

Repayment Claims Manual

Computer issued payable order: Release List checks

For every case marked on the list as requiring an R49 check that

the papers contain a copy of a correctly completed R49


the RSO has initialled and dated the list alongside the appropriate entry.

When you have completed your checks of the large repayments, use card R400(1992) to select the cases which must be checked in detail. The card R400(1992) selection rules apply to all the claims being passed for repayment and not just the large repayments.

Look carefully for any evidence of fraud. Keep the card R400(1992) under lock and key.