This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Repayment Claims Manual

RO instructions: R185 showing payments to Trade Union/Friendly Society

After repayment confirm the vouchers as follows

First claims in respect of a new source of income

When an R185 shows a source of income for the first time, send the R185 to the payer’s GCD with a form R36.

All other claims

Every fifth year, send the forms R185 to the payer’s District for confirmation. Send them with a covering form R36.