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HMRC internal manual

Repayment Claims Manual

Management and security: Repayments Control File

The Repayments Control File contains

  • Release Lists
  • Release Acknowledgements
  • lists of payable orders to be cancelled.
  • Unauthorised Repayment Release Lists.Once a year check that an Inspector is

  • retaining the Repayments Control File (RM3108)
  • checking that the Release List Serial Number follows immediately that of the previous list received (RM3084)
  • making sure the Release Acknowledgement is being received in the District (RM3108)
  • comparing the Release Acknowledgement and the Release Lists to make sure that only the required repayments are being released (RM3108).