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

HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
, see all updates

Management and security: Check custodian RE following procedures

Twice a year check that

  • the custodian RE is keeping under lock and key the sealed envelopes received from the Issuing Officer (RM3288)


  • the envelopes are being put into a securely closed mail sack when the mail is despatched (RM3288).