This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Repayment Claims Manual

Group Leader instructions: If the claimant objects

If the claimant objects to a letter explaining that repayment is not due review the claim. Decide whether

  • you can take further action to repay or settle the objection
  • you need Central Policy (Tax Administration Advice Team), Stockport advice about a point of particular doubt or difficulty
  • to ask an Inspector to issue a formal notice of refusal (RE20).