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HMRC internal manual

Repayment Claims Manual

Introduction: Summary

Use this section after

  • an officer has entered the registered claim in CL (see RM2500 onwards)


your Group Leader has decided which claims to allocate to you for the detailed check.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

This section begins with

  • some rules to follow (RM3504)


  • an outline of RO work on claims selected for the detailed check(RM3508).

It is then split into three parts

  • how to handle documents (RM3512 - RM3524)
  • how to review the claim form (RM3530 onwards)
  • what to do next (RM3768 - RM3772).