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HMRC internal manual

Repayment Claims Manual

Introduction: RO work on claims selected for detailed check

Use the rules at RM3504 when you take the steps in the following outline

  • review every selected claim according to the instructions at
  • if you notice that the claim form contains a capital gain follow the instructions at RM4248
  • before you look at the vouchers, if you decide that



  • you cannot repay go to RM4244
  • some repayment is due, deal with the vouchers according to the instructions at RM4000 - RM4224 and then see

On the day the detailed check files are allocated to you

If the repayment is correct

  • prepare any covering forms or memos you need to send with the vouchers for confirmation `after payment’


  • return the claim papers to your Group Leader with the vouchers.

If the repayment is incorrect in any way, or if you need to make further enquiries

  • write `CANCELLED’ in red on the hardcopy


  • hand the papers to your Group Leader who will cancel a computer or manual repayment.