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HMRC internal manual

Repayment Claims Manual

RO instructions: When to use the `AP' procedure

`AP’ stands for after payment. Use the `AP’ procedure when you have no reason to doubt that the vouchers are valid and the voucher is one of the following

  • an R185 series form other than one showing

    • trust income
    • income which arose during an administration period
    • for the first time an address outside the UK for the payer
  • a typed or handwritten dividend warrant counterfoil from a UK company or local authority.