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HMRC internal manual

Repayment Claims Manual

Management and security: Unprocessed Transaction Review List

Once a year check that

  • the Unprocessed Transaction Review List is being retained in an establishment file for three months (RM5280)
  • the establishment file is being kept under lock and key by an Inspector (RM5280)
  • the Inspector is reviewing the cases shown and making sure that the appropriate supervisory action is taken.