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HMRC internal manual

Repayment Claims Manual

Management and security: Discrepancy on list of repayments £150,000p

When a discrepancy on the list of repayments over £ 150,000 is discovered, the RSO will pass the file to you (RM5332). You must

check the reason for the discrepancy consider the possibility of fraud if

    • there is no satisfactory reason for the discrepancy
If you still have any doubts, send a full report with the file or completed form R299 to Central Policy (Tax Administration Advice Team), Stockport. Quote the reference CB/AM/1221.

  *   * the file is missing after a thorough search.