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HMRC internal manual

Repayment Claims Manual

RO instructions: Voucher already cancelled

If an RA has noted the claim to show that vouchers were cancelled before receipt in your District see below.

If you receive a cancelled voucher from a claimant see below.

If the voucher shows any sign which suggests that it was cancelled before you received it (RM4088 - RM4100) assume that it had been submitted in connection with an earlier repayment claim unless the file shows that the voucher was returned to the claimant or agent before repayment (RM4220)

  • ask the claimant to explain why the voucher had been cancelled before you received it
  • if you receive a reply see RM4108.