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HMRC internal manual

Repayment Claims Manual

Management and security: Unauthorised Repayment Release Lists in IROs

In IROs details of Repayment Release lists which have not yet been authorised will be printed out each morning.

  • If all earlier Repayment Release lists were released by the end of the previous working day `There are no entries for this list’ will be printed.
  • Otherwise the consecutive numbers of any unreleased lists will be printed.

Nominate an Inspector to take the action at RM5294.

At least twice a year check that the Nominated Inspector is reviewing the lists and taking follow up action.