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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
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How claims work is organised

This section

  • defines the words claimant and taxpayer
  • sets out some general rules for all officers working claims


  • describes the sequence of events from the receipt of a claim or enquiry in a new case.

The detailed instructions at RM1000 onwards generally follow the same sequence.

Group Leaders and Management Inspectors responsible for annual claims work should befamiliar with this section.

All officers who work annual claims cases will need to

  • know how the words `claimant’ and `taxpayer’ are used in this Manual (RM504)
  • be familiar with the instructions at RM508 - RM512.