RM1212 | RA action: Vouchers received before claim
From HM Revenue & Customs · Repayment Claims Manual
If you receive vouchers without a claim take the following action.
If the claimant calls with vouchers before making a claim for the period do not accept or cancel the vouchers
issue a claim form for completion and return with the vouchers
explain that you can only accept the vouchers with the claim.
When you receive vouchers by post
if there is no explanation and you cannot trace a registered claim for the period
send the uncancelled vouchers back to the claimant with a claim form
ask the claimant to return the vouchers with the completed form
otherwise see RM1216.