This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Repayment Claims Manual

Management and security: Introduction

This section is for Inspectors and sets out

  • the periodic checks which must be carried out for annual claims work
  • the action to be taken when discrepancies are brought to your attention.

Record the results of the periodic checks together with any comments in the Security Checks Booklet.