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HMRC internal manual

Repayment Claims Manual

Manually issued payable order: Responsibility

The Inspector will

  • give you the payable orders, files and R300


  • ask you to sign the record of payable order serial numbers.

From that time you are responsible for

keeping the payable orders and the duplicates safely until they are ready for issue

  • making sure the payable orders are sent to the right person
  • putting the payable orders and duplicates into envelopes and sealing them
  • passing the sealed envelopes to the custodian RE for issue.