SolvedRM1234 | RO instructions: Inland Revenue Offices
From HM Revenue & Customs · Repayment Claims Manual
Inland Revenue Offices (IROs) are responsible for all annual claims made
by individuals on their own behalf
or
for individuals. These `individual’ claims include annual claims made by or for married women for 1990-91 and later years.
Non-individuals are dealt with by Districts. See RM1246.