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HMRC internal manual

Repayment Claims Manual

Manually issued payable order: Final action

If the repayment is correct

  • initial and date the hardcopy and R23
  • pass the file to the RSO.
  • If the repayment is incorrect
  • cancel the hardcopy by writing CANCELLED in red across it
  • cancel the amount box on the R23
  • pass the file back to the officer who worked the claim to


register a dummy claim (RM2024)


make the necessary amendments

As the repayment computation will not appear in US it cannot be cancelled. A dummy claim must be registered to enable the computation to be amended.