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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
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Processing claims passed for repayment: RSO action

Repayments which are ready for issue at the end of the day will be included on a release list on the following morning (RM3048 onwards)

  • check that you have the papers for each potential repayment on each list
  • check that the hardcopy has been initialled by an RE
  • check that large repayments have an R49
  • pass the claim papers and release list to the Inspector.

See also RM3184 onwards for manual payable orders.