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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
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Replacement payable order at request of Processing Centre Management

If payable orders are cancelled in the Processing Centre (PC), PC Management will notify an Inspector by telephone and confirm the telephone conversation in writing.

The Inspector should

  • authorise an RO or RE to use CL to reissue the payable orders
  • file the PC’s written confirmation in the Repayments control papers.In some cases a duplicate R37(T) will be printed for the claimant or agent when the payable order is reissued, for example when the R37(T)PO (the combined payable order and R37) is issued to a nominee.

When the Inspector authorises you to reissue a payable order cancelled in the PC you do not need an FAO 2601

  • write `CANCELLED’ on the hardcopy use the instructions at RM5040 to reissue the order.