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HMRC internal manual

VAT Refunds Manual

Vetting a claim

When you receive a claim, you should check that:

  • The circumstances of the claim are not such that the matter should be dealt with otherwise than by a refund claim, see VRM3000
  • The person who submitted the claim is entitled to submit it, see VRM4000
  • The claim meets the requirements of a valid claim, see VRM5000 and
  • None of the periods claimed for are out-of-time, see VRM8000

before you spend time verifying it or challenging the arguments underlying it.