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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
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Payable orders: Replacement of manual payable order: same amount

When you are issuing a replacement manual payable order in the same amount as the original
 

  • complete a new R37 if necessary
  • if the repayment is for more than £ 250,000 complete a form R49
  • check that the hardcopy and the R23 have been marked CANCELLED or STOPPED

    • the re-issue box contains the serial number of the cancelled or stopped payable order
  • make any necessary amendments to the R23. If this will become illegible, make out a new R23 but remember to enter the serial number of the cancelled or stopped payable order in the notes space
  • pass the papers for repayment.