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

HMRC internal manual

Repayment Claims Manual

Management and security: RSO believes claim may be fraudulent

The RSO will refer to you any claim that is thought to be fraudulent. You should

  • read the notes on card R400(1992) and check the file and papers
  • if you agree there are grounds for suspicion send the file to Central Policy (Tax Administration Advice Team), Stockport. Quote the reference CB/AM/1221.