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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
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Claims: Bulk supplies of forms for agents

You can send bulk supplies of claim forms to banks, agents or solicitors when they ask for them. The simplified form R40SP is not suitable in these cases. Issue form R40 instead.

You can also send them supplies of forms for certifying deduction of tax, for example forms R185.