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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
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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.