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HMRC internal manual

Repayment Claims Manual

Manually issued payable order: What to check

Before you pass the repayment to the typist you must check the R23 to satisfy yourself that

  • the box for Income Tax and Tax Credit contains a tick
  • the name and address boxes are clear and unambiguous
  • the unused boxes in amount, supplement and total have been struck through
  • the repayment has been authorised by an RE