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HMRC internal manual

Repayment Claims Manual

Manually 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 had 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 and R37
  • the amount repayable on the R23 is the same as that on the R37.When you have checked these cases, merge the files with the other repayments for the day.