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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

RO instructions: Decision on day claim allocated to you

On the day the claim is allocated to you for the detailed check take the following action.

Decision Action
   
The repayment is correct  

or

you have to send vouchers away for confirmation ‘after payment’ but the repayment is otherwise correct Mark the hardcopy ‘checked in detail’.
Return the claim papers to your Group Leader (RM4256).    
  Claim contains a capital gain If the capital gain has been declared check that the procedures at RM2552 have been followed.

If your check suggests that a gain has not been declared

  • write ‘cancelled’ in red on the hardcopy
  • return the papers to you Group Leader
  • ask your Group Leader to cancel the repayment
  • give your Group Leader a note of the amount of the repayment due ignoring the capital gain.
An RE will then decide if there is a gain and whether the repayment should be set off against the gain.    
  You need to make enquiries Write ‘cancelled’ in red on the hardcopy.

Mark the file back to you to make the enquiries (see below).

Pass the file to your Group Leader (RM4256)

  • say why you have to make enquiries
  • ask the Group Leader to cancel a computer or manual repayment.

When the file is returned

Consider making a provisional repayment if you have some valid vouchers (RM4260).

Write and tell the claimant why full repayment will be delayed.

Make the enquiries and/or submissions.    
  The repayment is incorrect In every case

Write cancelled in red on the hardcopy.

Consider why the computation was incorrect.

Pass the file on to your Group Leader (RM4256)

  • say why the computation was wrong

and

  • say whether you have any suspicions about the error    
        When the file is returned

Write and explain to the claimant

  • what you found wrong

or

  • what another District or Central Policy (Tax Administration Advice Team), Stockport told you to say.

(See RM4268 if the claimant objects to your explanation.)

The next action will depend on why the computation was incorrect. See below.

When you get authority from your Group Leader see RM5092 ‘How to clear the registered claim’.    
    If incorrect amounts or details were entered in CL

Amend the computation and clear the claim in CL

Mark the latest hardcopy ‘checked in detail’.

Pass the papers to your Group Leader (RM4256).    
    If the claim is from someone who was not entitled to claim or if the taxpayer is not entitled to the income

If the claimant has not shown

  • why you should repay him or her

or

  • that the income belongs to the taxpayer ask your Group Leader to authorise you to clear the claim as ‘not pursued’.
When you get authority from your Group Leader see RM5092 ‘How to clear the registered claim’.