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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

Manually issued payable order: Large repayments

When repaying large amounts of tax follow the table below.

Size of repayment What to do
   
More than 250,000 and up to and including 2,000,000 Make sure there is a correctly authorised form R49 with the claim.
More than 2,000,000 and less than 25,000,000 Make sure there is a correctly authorised form R49 with the claim. Before you repay telephone FAO(Cashiers) to agree the date of issue. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) Tell them the
  • amount of the repayment
  • type of tax
  • name and address of the payee
  • proposed date of issue.    
      25,000,000 or more Make sure there is a correctly authorised form R49 with the claim.As soon as you are aware that repayment will be due telephone FAO (Cashiers) and tell them the
  • estimated amount of the repayment
  • type of tax
  • proposed date of issue.When the claim is ready telephone FAO (Cashiers) and tell them the

  • amount of the repayment
  • type of tax
  • name and address of the payee
  • proposed date of issue.