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HMRC internal manual

Repayment Claims Manual

Processing a claim:

When a new claimant writes or calls or when an RA receives a claim and asks whether to set the claimant up in your District

  • get enough information to decide whether the case is yours (RM1230 onwards)
  • consider whether there is any indication that the case might be sensitive
  • if the case is to be set up in your District



    • decide whether it is a D or CT case
    • decide which claim form to issue (RM1262)
    • if the taxpayer is a minor, check TI to see whether you can find the parent or guardian’s GCD

  * tell the RA to send the claim or enquiry to the correct District or section


  * provide the details the RA needs to set the case up.