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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
, see all updates

RO instructions: What to do if you use the `AP' procedure

If you can use the `AP’ procedure

mark `AP’ on the claim form find out from RM4130 - RM4186

put the file on B/F for a reply repay the full amount due. If the reply to the `AP’check shows that the figures on a voucher are wrong make a further repayment or deal with the over- repayment.


    • which vouchers to confirm
    • where to send them
    • which covering forms or memos to prepare and attach to the vouchers. The release officer or posting officer will issue the forms or memos after repayment