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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
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Reviewing claim form: claims on R63N, R67, R69, R70 or R73

This section contains notes about processing the claims made on forms R63N, R67, R69, R70or R73 (non-individual and Mineral Rights or Royalty claims).

The Accounts Inspector will

  • send you the file
  • tell you how much to repay
  • tell you of any liability which has to be set off against the repayment.

In every case

  • consider who has signed the claim



  • an R63N or R73 needs one signature
  • an R67, R69 or R70 should be signed by two officers of the union or society



  • if the claimant has authorised another person (a nominee) to receive the repayment go to RM3744
  • check the vouchers (RM4000 onwards).