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HMRC internal manual

Repayment Claims Manual

RO instructions: How to use this section

In this section a voucher may be other evidence of payment which the instructions at RM4008 - RM4010 and RM4072 - RM4080 tell you to obtain or accept.

Use this section to

  • decide what vouchers or other evidence you need (RM4008 - RM4010 and RM4072 - RM4080)
  • decide whether you have enough vouchers (RM4012)
  • ask for more vouchers if necessary (RM4016)
  • make sure the vouchers you obtain are acceptable

    • look at every voucher using the instructions at RM4032
    • if it is clear from the instructions at RM4032 - RM4128 that you cannot repay on the voucher you are looking at go to RM4232
    • in all cases decide whether you need to make a special check on the voucher using the instructions at RM4130 onwards.In the rest of this section to `make a special check on’ is to ` confirm ‘ a voucher.