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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
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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.