RM4292 - Group Leader instructions: repayment is not due

You may authorise the RO allocation officer to use CL to clear the claim as not pursued' (RM4248 - RM4252 and RM5092) before it appears on the Open Claims List’ if you are satisfied that all the following conditions are met

• the claimant is not entitled to repayment or the taxpayer is not entitled to the income
• a computation issued by CL would be inappropriate or misleading either

or

• • the claim has been submitted to Central Policy (Tax Administration Advice Team), Stockport or an Inspector

  • • submission to Central Policy (Tax Administration Advice Team), Stockport or an Inspector is not appropriate

      • an officer has written to the claimant to explain why repayment is not due.