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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
, see all updates

Rules for officers who examine claims

The following rules apply to all officers who examine claims.

You must not handle a claim if you are

  • related to the claimant


  • related to the taxpayer


  • personally involved with the claim.Tell a Management Inspector if such a claim is set up in your District. The Inspector will follow the instructions at

RM1294All officers should follow these rules when examining a claim

  • all claims must be registered (see RM512)
  • repay promptly and give priority to replies to enquiries
  • never alter an entry on a claim form
  • use pencil if you make a note on the form
  • if anything seems suspicious or needs further explanation ask your

Group Leader for advice
if you are not sure that the claimant is entitled to claim pass the file to your Group Leader

  • you must have a voucher or other evidence that tax has been paid or suffered before you repay


  • a voucher is a statement of tax paid. It tells you who suffered the tax and when. Some vouchers tell you the amount of income received for the period
  • if you receive a claim without vouchers for 1968-69 or earlier years see RM5500 onwards
  • if you receive any other claim without vouchers see RM4008 before you ask the claimant for evidence
  • if the claimant cannot provide vouchers see RM4072 - RM4080.