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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
, see all updates

Manually issued payable order: Final action

When you have carried out all your checks

  • mark the appropriate file covers `To RSO’
  • pass the R401 to the RSO

Your selection should be at random and not according to a

detectable pattern. Use only officers you can rely on to carry out the instructions on thecard R300 strictly

  • put the name of the Issuing Officer on the R30 and sign it
  • hand the files and payable orders to the Issuing Officer. If you are retaining a payable order to issue by hand see RM3304
  • ask the Issuing Officer to sign your record of payable order.