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HMRC internal manual

Repayment Claims Manual

RO instructions: Vouchers on which to repay

You can repay up to the amount for which you have valid vouchers (RM4004 and 4012).

Do not repay the tax on a voucher if

  • instructions at RM4000 - RM4228 show there is something wrong with the voucher (unless Head Office or another District/section confirms you may repay on a different figure)
  • the taxpayer does not have title to the income on the voucher
  • you think the tax has been repaid already
  • you sent the voucher away for confirmation and Central Policy (Tax Administration Advice Team), Stockport or another District told you not to repay.