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HMRC internal manual

Repayment Claims Manual

How to handle documents: When and how to return documents

Return documents to the person who submitted them, never pin or pierce an originaldocument.

On receipt of power of attorney you must process the document as a matter of urgency. Thisis because the attorney will require the document in order to validate their authoritywith other financial institutions also requiring sight of them. Updating out systempromptly will also ensure that repayments are not sent to the wrong person.

Do not stamp or mark the document in any way.