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HMRC internal manual

Repayment Claims Manual

Group Leader instructions: Claims referred to you for advice

There are instructions at RM3500 - RM4271 which tell ROs to refer the claim to their Group Leader in certain circumstances. Use the guidelines in this section when they refer a case to you

  • if there are doubts about the claim see RM4276 - RM4280
  • if there are problems with vouchers see RM4284 - RM4288
  • if repayment is not due see RM4292
  • if the claimant objects to a letter explaining that repayment is not due see RM4296.
  • if there is capital gains liability see CG5750.