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HMRC internal manual

Repayment Claims Manual

Reviewing the claim form: Which instructions to use

Continue to review the claim form according to the instructions which apply to the type ofform on which the claim should be made.

Begin with one of the instructions from the following table.

Form Instructions
R40, R40(SP) or R249 RM3544
R63N, R67, R69, R70 or R73 RM3736