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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
, see all updates

Manually issued payable order: Large repayments

If the payable order will be for more than £ 250,000

check that

* there is an R49 in the file
* it is correctly completed for this repayment
* it is signed by the allocation officer
  • sign the R49 and pass it to the District Inspector for authorisation.A District Inspector of Inspector(SP) grade or above will authorise the repayment. Other grade DIs will send the papers to the Group Controller to approve the repayment.

If the payable order will be for £ 25,000,000 or more ask the RSO to give FAO (Cashiers) advance warning (RM3196).

When the case is returned to you

  • sign and date the hardcopy to confirm that a correctly completed R49 has been obtained


  • merge the file with the other repayments for the day.