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HMRC internal manual

Repayment Claims Manual

Group Leader and Inspector instructions: Establishment file

Keep one `Manual claims register’ establishment file from which to control all annual claims which are too old to register in RC

  • keep a manual claims register on 174 paper in the file. Prepare a fresh sheet for each tax year
  • register all claims received more than seven years after the end of the year of claim. Make sure the entry is closed when repayment is made or when the claim is cleared without repayment
  • review all claims which are potentially over 3 months old before each 384 date using the instructions at RM5348.

The register should show the following details

  • the consecutive number (start a new set of numbers on 6 April each year)
  • the file reference
  • the claimant’s name
  • the claimants’s capacity
  • the date the claim is received and registered
  • the examining officer’s initials
  • the date the payable order is issued or the claim is otherwise cleared
  • any notes, for example, how the claim was cleared see

An Inspector should review this establishment file in the same way as the Open Claims List. See RM5276.