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HMRC internal manual

Repayment Claims Manual

RO instructions: Final decision later than day on which claim allocated

If you cannot make a final decision until later, after the original repayment has been cancelled, follow the table below.

Decision Action
The repayment is correct  


you have to send vouchers away for confirmation ‘after payment’ but the repayment is otherwise correct Use CL to clear the claim.

Repay the original figures.

Mark the hardcopy ‘checked in detail’.

Pass the papers to your Group Leader (RM4256).    
  The repayment is incorrect In every case

Consider why the computation was incorrect and submit the claim to your Group Leader for advice if you have any suspicions about it.

Write and explain to the claimant.

  • what you found wrong


  • 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.    
    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


  • 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’.