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HMRC internal manual

Repayment Claims Manual

RO instructions: Returning vouchers with: form 41-9

When you prepare to return vouchers to the claimant or the agent see RM4216 and address the 41-9 as follows.

If you are asked to return the vouchers to the claimant
 

  • address the 41-9 to the claimant at the same address as the payable order. If you are asked to return the vouchers to the agent
  • check the agent’s address. You can accept it is correct if the same address is pre- printed on the agent’s current headed business notepaper
  • if you can confirm the agent’s address is correct put it on the 41-9 if you cannot check the agent’s address, address the 41-9 to the claimant.