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HMRC internal manual

Repayment Claims Manual

RO instructions: Some repayment due

If you can answer yes to both the following questions some repayment is due

  1. are you satisfied that the claimant is entitled to repayment (RM3500 - RM3999)

  2. do you have some valid vouchers of payment for the correct taxpayer for the period of the claim In every case

  • look at the sources of income on the claim form. Check that the form shows each source for which either you have a voucher or you have information in the file
  • if income from a source has been omitted or understated ask your Group Leader for advice
  • if a minor is involved and you have not yet decided whether to submit the claim to HMRC Trusts Head Office Edinburgh look at RM3668 onwards.When you make a repayment to date of death see below

  • when the repayment brings the total repayments to the date of death up to £ 5,000 or more


  • whenever you make a further repayment after the total has reached £ 5,000.After repayment

  • send a completed form R9 and the file to the Capital Taxes Office for England and Wales, Scotland or Northern Ireland
  • write and tell the claimant that the amount repaid may have to be taken into account for Capital Transfer Tax purposes.