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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
, see all updates

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.