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HMRC internal manual

Repayment Claims Manual

RO instructions: When you have repaid or decided not to repay

The time limit for making a claim is usually six years but an RA can use RC to register claims for the current year and the previous seven years.

If you get a claim which is too old to register in RC

  • apply the following instructions


  • take the additional steps at RM5508 onwards.In every case

  • check that the claimant has been set up
  • use CZ to enter any amended claimant or agent details shown on the claim form
  • if the claim is unsigned

    • see RM2552


    • return it for signature
  • if the claim is signed register the claim manually (RM5508)
  • consider the time limit information at RM5512

    • if you decide the claim is in time (RM5512), check that there are enough vouchers (RM2552).If you decide the claim is in time (RM5512) or if HMRC Trusts Head Office Edinburgh tell you to accept the claim (RM5520)
  • compute the repayment manually (RM5524 - RM5532)
  • if vouchers are to be returned see RM4216.When the payable order has been issued or when you have decided not to repay close the entry in the register (RM5536).

In addition refer to instructions at

  • RM5000 onwards if necessary
  • RM3500 - RM4499 if the claim is selected for the detailed check.