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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
, see all updates

Introduction: Rules to follow: Rules to follow

Always follow the rules for handling claims at RM508 - RM512.

When you deal with a claim selected for the detailed check apply the following additional rules

  • on the day the detailed check is allocated to you - decide whether the original computation is correct or incorrect or whether you need to make enquiries - hand the papers back to your Group Leader for cancellation. The Group Leader will return the file if you have to make enquiries or take further action
  • consider making a provisional repayment if you have some vouchers and the repayment will be delayed.The instructions at RM4260 tell you about provisional


make all the enquiries and take any action arising from RM3500 - RM3999 and RM4000 - RM4499 at the same time if you can

  • if anything seems suspicious or needs further explanation ask your Group Leader for advice
  • if you are not sure that the claimant is entitled to claim pass the file to the Group Leader
  • if you discover that the claimant is not entitled to all or part of the repayment

    • do not disturb earlier years provided the information which should have prompted an enquiry was previously available (see below)


    • the case had not been selected for detailed checking.Two tax cases provide the background for Revenue practice. Both the Cenlon (40TC176) and Olin (58TC592) decisions strictly apply only where there has been a formal determination of an appeal. However, in practice the principles of the decisions in those cases are extended to situations in which Cenlon/Olin do not strictly apply.

The decision in Cenlon was that where an assessment had been determined on appeal, a discovery assessment was precluded in respect of a particular point that had been specifically dealt with and agreed in the course of determination of that appeal.

Guidance was given in the Olin case on deciding whether (in the absence of express words making the position clear) a particular point had been agreed, or could be said to have been agreed, in the course of reaching overall agreement on a person’s tax liability for a particular period. Effectively, it was recognised that there could be a specific agreement not only where an explicit agreement exists but also where an implicit agreement can be inferred.

The Management Inspector will give advice where required, and exceptionally may refer the case to BP4.