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RM1266 | RO instructions: If you issue a claim form manually

From HM Revenue & Customs · Repayment Claims Manual

If you issue any claim form manually

  • unless you have an existing claims case record in your Office, leave the reference blank

  • if the form is an R40 or R249 enclose a form R500

  • if the form is an R40(SP) enclose forms R500 and R501.