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HMRC internal manual

Repayment Claims Manual

RO instructions: duplicate vouchers sent in

Take special care if you discover that the vouchers are duplicates.

When a claimant has sent you duplicate vouchers in support of one claim be even morecareful if you receive duplicate vouchers with later claims.


  • check whether the tax has been repaid as a result of an earlier claim made with the original vouchers



  • by your District


  • by another District


  • refer to your Group Leader if



  • a claim has already been repaid


  • if you are not sure whether it has been repaid


  • you have any doubts about the claim.