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HMRC internal manual

Repayment Claims Manual

Processing a claim: Registering the claim

Register the claim

  • use RC (RM2000)
  • if a claim is too old to register in RC pass it to an RO.After registration (RM2012)

  • connect the claim with the file
  • if there are no vouchers


  • issue form R186
  • note the file and put it away


  • if there are vouchers pass


  • R40(SP) cases to a nominated RA
  • other cases to an RO.