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HMRC internal manual

Repayment Claims Manual

Payable orders: An R37(T) is returned undelivered

If an R37(T) is returned undelivered you should check if it states that the payable order was sent to a nominee. If it does, pass the form and envelope to an Inspector with the claim papers. Do this on the day the R37(T) is returned.

If there is anything suspicious about the claim

  • send the papers with a report to Central Policy (Tax Administration Advice Team), Stockport
  • quote the reference CB/AM/1221. If the payable order was issued less than 14 days ago
  • ask FAO(Payments) by phone to stop payment of the payable order


  • use OLDC to enter the payable order details.