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Repayment Claims Manual
Publication Date:
2023
Publisher:
Bloomsbury Professional
Copyright:
2023 Crown
Repayment Claims Manual
Repayment Claims Manual
Last update
: 28th February 2023
GO
Contents
Contents
Expand All
Collapse All
Close section
RM1P: Introduction: contents
RM1: Introduction
RM5: Annual claims case
RM9: Definition of claimant
RM13: Use of tact
RM17: Two vital rules
RM21: How to use this Manual
RM25: Submissions to HMRC Trusts
RM29: Prime Format
RM33: Functions common to COP, CODA and claims
Close section
RM500C: How claims work is organised: contents
RM500P: How claims work is organised: general information for all officers working claims
RM516P: How claims work is organised: processing a claim
RM548P: How claims work is organised: processing claims passed for repayment: contents:
Close section
RM1000C: Receiving claims and enquiries: contents
Close section
RM1000P: Receiving claims and enquiries: general
RM1000: Receiving claims and enquiries: General
RM1004P: Receiving claims and enquiries: general: on receipt of a claim
RM1200P: Receiving claims and enquiries: general: on new cases and enquiries
Close section
RM1230P: Receiving claims and enquiries: RO instructions
RM1230: RO instructions: Introduction
RM1234P: Receiving claims and enquiries: RO instructions: where claims are dealt with
RM1250P: Receiving claims and enquiries: RO instructions: how to store claims papers
RM1256P: Receiving claims and enquiries: RO instructions: the selective records system
RM1262P: Receiving claims and enquiries: RO instructions: claim forms
RM1270P: Receiving claims and enquiries: RO instructions: new cases
RM1282P: Receiving claims and enquiries: RO instructions: correspondence and enquiries
Close section
RM1290P: Receiving claims and enquiries: Group Leader and Inspector information
RM1290: Group Leader and Inspector information: Introduction
RM1294P: Receiving claims and enquiries: Group Leader and Inspector information: Management Inspectors
RM1302P: Receiving claims and enquiries: Group Leader and Inspector information: Group Leaders
Close section
RM1500C: Setting up and amending: contents
Close section
RM1500P: Setting up and amending: introduction
RM1500: Introduction: When to use this section
RM1504: Introduction: How to use this section
Close section
RM1508P: Setting up and amending: general rules for entering names and addresses
RM1508: Setting up and amending: entering a name
RM1512: Setting up and amending: entering an address
Close section
RM1516P: Setting up and amending: setting up a new annual claims case record
RM1516: Setting up a new annual claims case record: Prime Format
RM1520: Setting up a new annual claims case record: Format 1
RM1524: Setting up a new annual claims case record: Format 2
Close section
RM1528P: Setting up and amending: amending an existing annual claims case record
RM1528: Amending an existing annual claims case: Introduction
RM1532: Amending an existing annual claims case: deceased signal set in error
RM1536: Amending existing annual claims case: Claimant's address RLS
RM1540: Amending existing annual claims case: Amending RLS address
RM1542: Amending an existing annual claims case: using CORRES HELD field
RM1543: Amending an existing annual claims case: Inspector only signal
RM1544: Amending an existing annual claims case: repaying after amending
RM1546: Amending an existing annual claims case: Change of surname
Close section
RM1548P: Setting up and amending: what happens when a taxpayer dies
RM1548: Existing annual claims case: taxpayer dies
RM1552: Existing annual claims case: what to do when first notification of death received
RM1553: Probate, Confirmation, Letters of Administration, Wills
RM1556: Annual claims case: the administration period
RM1560: Existing annual claims case: making the repayment to date of death
RM1564: Making the repayment to date of death
Close section
RM2000P: Registering claims: contents
RM2000: Registering claims: Introduction
RM2004: Registering claims: Prime Format
RM2008: Registering claims: Format 1
RM2012: Registering claims: when they have been registered
RM2016: Registering claims: What to do if the file is missing
RM2020: Registering claims: Reconstituting the file
RM2024: Registering claims: Registering a dummy claim
Close section
RM2500C: Repayment computation: contents
Close section
RM2500P: Repayment computation: introduction
RM2500: Introduction: When to use this section
RM2504: Introduction: How to use this section
RM2508: Introduction: Purpose of each Format in CL
RM2512: Introduction: Format 1 differences
RM2516: Introduction: Hardcopy
Close section
RM2520P: Repayment computation: RA instructions
RM2520: RA instructions: Introduction
RM2524: RA instructions: Prime Format
RM2528: RA instructions: Format 1
RM2532: RA instructions: Format 2
RM2536: RA instructions: Format 3
RM2540: RA instructions: Format 4
RM2544: RA instructions: Preparing he papers for issue of repayment
RM2548: RA instructions: Repayment cancelled
Close section
RM2552P: Repayment computation: RO/RE instructions
RM2552: RO/RE instructions: Introduction: RE cases
RM2556: RO/RE instructions: Prime Format
RM2560: RO/RE instructions: Format 1: Completion of Format 1
RM2564: RO/RE instructions: Allowances and deductions
RM2568: RO/RE instructions: Format 2
RM2572: RO/RE instructions: Format 3
RM2576: RO/RE instructions: Format 4
RM2580: RO/RE instructions: Preparing papers for issue of repayment
Close section
RM2584P: Repayment computation: issuing a manual Payable Order
RM2584: Issuing manual payable order: Reasons for issue
RM2588P: Repayment computation: issuing a manual Payable Order: supplement
RM2608P: Repayment computation: issuing a manual Payable Order: set-off
RM2640P: Repayment computation: issuing a manual Payable Order: final action
Close section
RM2652P: Repayment computation: dealing with a change in the basic rate of tax
RM2652: Dealing with a change in the basic rate: Introduction
RM2656: Dealing with change in basic rate: How much tax to repay
Close section
RM3000C: Supervision and issue of Payable Orders: contents
Close section
RM3000P: Supervision and issue of Payable Orders: introduction
RM3000: Introduction: When to use this section
RM3004: Introduction: How to use this section
RM3008: Introduction: Hardcopy
Close section
RM3012C: Supervision and issue of Payable Orders: computer-issued Payable Order
RM3012P: Supervision and issue of Payable Orders: computer-issued Payable Order: Group Leader duties
RM3048P: Supervision and issue of Payable Orders: computer-issued Payable Order: Repayments Security Officer duties (District only)
RM3062P: Supervision and issue of Payable Orders: computer-issued Payable Order: Repayments Security Officer duties (IRO and District)
RM3080P: Supervision and issue of Payable Orders: computer-issued Payable Order: Inspector duties
RM3096P: Supervision and issue of Payable Orders: computer-issued Payable Order: Function RA
RM3116P: Supervision and issue of Payable Orders: computer-issued Payable Order: Release Officer duties
Close section
RM3124C: Supervision and issue of Payable Orders: manually-issued Payable Order
RM3124P: Supervision and issue of Payable Orders: manually-issued Payable Order: introduction
RM3144P: Supervision and issue of Payable Orders: manually-issued Payable Order: Group Leader duties
RM3184P: Supervision and issue of Payable Orders: manually-issued Payable Order: Repayments Security Officer duties
RM3212P: Supervision and issue of Payable Orders: manually-issued Payable Order: typist duties
RM3224P: Supervision and issue of Payable Orders: manually-issued Payable Order: inspector duties
RM3256P: Supervision and issue of Payable Orders: manually-issued Payable Order: Issuing Officer duties
RM3288: Manually issued payable order: What you must do
Close section
RM3292P: Supervision and issue of Payable Orders: how to prepare and issue a Payable Order by hand
RM3292: How to prepare and issue a payable order: Introduction
RM3296: How to prepare and issue a payable order: RSO duties
RM3300: How to prepare and issue payable order: Inspector duties
RM3304: How to prepare and issue a payable order: Payable order duplicate
RM3308: How to prepare and issue payable order: Information from claimant
RM3312: How to prepare and issue payable order: Issue at counter
RM3316: How to prepare and issue payable order: Payable order not collected
Close section
RM3500C: Claims selected for the detailed check: contents
Close section
RM3500P: Claims selected for the detailed check: introduction
RM3500: Introduction: Summary
RM3504: Introduction: Rules to follow: Rules to follow
RM3508: Introduction: RO work on claims selected for detailed check
Close section
RM3512P: Claims selected for the detailed check: how to handle documents
RM3512: How to handle documents: documentary evidence before you repay
RM3516: How to handle documents: Which documents you can accept
RM3520: How to handle documents: How many copies to take
RM3524: How to handle documents: When and how to return documents
Close section
RM3530C: Claims selected for the detailed check: reviewing the claim form
RM3530P: Claims selected for the detailed check: reviewing the claim form: introduction
RM3544: Reviewing the claim form: forms R40, R40(SP) and R249
RM3548P: Claims selected for the detailed check: reviewing the claim form: claims signed by someone other than the taxpayer
RM3560P: Claims selected for the detailed check: reviewing the claim form: claims made by attorneys
RM3572: Reviewing claim form: claim made by/for person who is bankrupt/insolvent
RM3576: Reviewing the claim form: Claims from overseas representatives
RM3580P: Claims selected for the detailed check: reviewing the claim form: reviewing any form R40, R40(SP) or R249
RM3640: Reviewing the claim form: How to review the form
RM3644P: Claims selected for the detailed check: reviewing the claim form: claims made on behalf of incapacitated adults
RM3664P: Claims selected for the detailed check: reviewing the claim form: claims made on behalf of minors
RM3736P: Claims selected for the detailed check: reviewing the claim form: claims made on form R63N, R67, R70 or R73
RM3744P: Claims selected for the detailed check: nominees
RM3768P: Claims selected for the detailed check: when you have reviewed the claim form
Close section
RM4000C: Detailed check of vouchers: contents
Close section
RM4000P: Detailed check of vouchers: gneral
RM4000: RO instructions: When to use this section
RM4004: RO instructions: How to use this section
RM4008: RO instructions: What evidence is needed
RM4009: RO instructions: Evidence from banks and building societies
RM4010: RO instructions: Evidence of PAYE tax
RM4012: RO instructions: Have you got enough
RM4016: RO instructions: If you do not have enough vouchers
RM4020: RO instructions: If vouchers are missing
RM4024: RO instructions: additional vouchers/evidence
RM4028: RO instructions: When you have enough vouchers/evidence
RM4032: RO instructions: What to do with every voucher
RM4036: RO instructions: Stock Dividends
RM4040: RO instructions: Foreign Income Dividends
RM4042: Repayment calculations including Stock/Foreign Income Dividends
Close section
RM4044P: Detailed check of vouchers: how to decide who has suffered the tax
RM4044: RO instructions: Vouchers in the sole name of the taxpayer
RM4048: RO instructions: Vouchers in joint names of husband and wife
RM4052: RO instructions: Vouchers: claim made by/on behalf of minor
RM4056: RO instructions: vouchers not in sole name of individual taxpayer
RM4060: RO instructions: First claims: vouchers not in sole name of taxpayer
RM4064: RO instructions: Renewal claims: vouchers not in sole name of taxpayer
RM4068: RO instructions: Vouchers: not in taxpayers name as shares transferred
Close section
RM4072P: How to decide who has suffered the tax: problems with any voucher
RM4072: RO instructions: A voucher is missing
RM4076: RO instructions: What to do if payer did not provide voucher
RM4080: RO instructions: voucher appears to be lost or mislaid
RM4084: RO instructions: Vouchers which have been tampered with
RM4086: RO instructions: Photocopies
RM4088: RO instructions: checking stamp impressions/perforations on voucher
RM4092: RO instructions: How to check the date on the voucher
RM4096: RO instructions: Check whether voucher stamped more than once
RM4100: RO instructions: check whether another District cancelled voucher
RM4104: RO instructions: Voucher already cancelled
RM4108: RO instructions: Reply about earlier cancellation received
RM4112: RO instructions: duplicate vouchers sent in
Close section
RM4116P: Detailed check of vouchers: kinds of voucher
RM4116: RO instructions: When to look at this section
RM4120: RO instructions: Formal vouchers
RM4124: RO instructions: Informal vouchers
RM4128: RO instructions: Microfilmed vouchers
Close section
RM4130P: Detailed check of vouchers: which vouchers to confirm and how to confirm them
RM4130: RO instructions: When to use this section
RM4134: RO instructions: Which vouchers to confirm: how to confirm them
RM4136: RO instructions: ask another District to confirm details on voucher
RM4138: RO instructions: How to handle vouchers from special concerns
RM4142: RO instructions: vouchers from Bank of England etc
RM4146: RO instructions: vouchers from company or UK local authority
RM4150: RO instructions: forms of R185 series, informal vouchers/other evidence
RM4154: RO instructions: R185(Estate Income) or other voucher: trust income paid to adult
RM4158: RO instructions: R185(Estate Income) etc showing payments to adult beneficiary of Will
RM4162: RO instructions: vouchers showing minor's income from any source
RM4166: RO instructions: R185(Estate Income) etc showing payments to minor beneficiary of Will
RM4170: RO instructions: R185/R185(Estate Income) showing Trust income paid to a minor
RM4178: RO instructions: vouchers showing royalty payments
RM4182: RO instructions: R185 showing payments to Trade Union/Friendly Society
RM4186: RO instructions: How to handle employment and pension income
RM4190: RO instructions: When to use the ‘AP’ procedure
RM4194: RO instructions: What to do if you use the ‘AP’ procedure
Close section
RM4200P: Detailed check of vouchers: after the detailed check of vouchers
RM4200: RO instructions: What to do with vouchers after detailed check
RM4204: RO instructions: All evidence of payment
RM4208: RO instructions: Evidence of payment provided by Department
RM4212: RO instructions: Joint voucher provided by claimant or agent
RM4216: RO instructions: vouchers provided by claimant or agent
RM4220: RO instructions: claimant/agent wants vouchers returned before repayment.
RM4224: RO instructions: Returning vouchers with: form 41-9
Close section
RM4228P: Detailed check of vouchers: forms R51 and R52
RM4228: RO instructions: When a form R51 or R52 is returned
Close section
RM4232C: Completing the detailed check: contents
Close section
RM4232P: Completing the detailed check: RO instructions
RM4232: RO instructions: When you have reviewed the selected claim
RM4236: RO instructions: Vouchers on which to repay
RM4240: RO instructions: Some repayment due
RM4244: RO instructions: When decided about original computation
RM4248: RO instructions: Decision on day claim allocated to you
RM4252: RO instructions: Final decision later than day on which claim allocated
RM4256: RO instructions: pass claims to Group Leader for supervision
RM4260: RO instructions: When and how to make a provisional repayment
RM4264: RO instructions: No reply to enquiries
RM4268: RO instructions: Claimant objects to explanation
Close section
RM4272P: Completing the detailed check: Group Leader instructions
RM4272: Group Leader instructions: Claims referred to you for advice
RM4276: Group Leader instructions: doubts about claim or if incomplete
RM4280: Group Leader instructions: mentally incapacitated adult
RM4281: Group Leader instructions: Photocopies of vouchers: tampered with
RM4284: Group Leader instructions: Duplicate vouchers/vouchers cancelled earlier
RM4292: Group Leader instructions: repayment is not due
RM4296: Group Leader instructions: If the claimant objects
Close section
RM4500P: Computer output: contents
RM4500: Group Leader instructions: computer output
RM4504: Group Leader instructions: early morning output
RM4508: Group Leader instructions: on-line output
RM4512: Group Leader instructions: computer output: hardcopy
RM4516: Group Leader instructions: computer output: Processing Centre output
RM4520: Group Leader instructions: computer output: claim form
RM4524: Group Leader instructions: computer output: R37(T)
RM4528: Group Leader instructions: computer output: Wording on claimant's R37(T)
RM4532: Computer output: Wording on the agent's R37(T)
RM4534: Computer output: Wording on the nominee's R37(T)
Close section
RM5000C: Day to day work: contents
RM5000P: Day to day work: introduction
RM5004P: Day to day work: Payable Orders
RM5088P: Day to day work: claims
RM5124P: Day to day work: transfers out
RM5140P: Day to day work: over-repayments
RM5200P: Day to day work: statistics
RM5212C: Day to day work: management and security
Close section
RM5499P: Claims too old to register in RC: contents
RM5500C: Claims too old to register in RC: RO instructions
RM5540P: Claims too old to register in RC: Group Leader and Inspector instructions
RMUPDATE001: update index
[35.170.81.33]
35.170.81.33