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Contents

Official guidance
Repayment Claims Manual

RM1P · Introduction

  • 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
  1. Introduction: contents
  2. Two vital rules

RM17 | Two vital rules

From HM Revenue & Customs · Repayment Claims Manual

There are two vital rules that you must follow.

RULENOTES
1 Repay promptlyRepayment claims must be dealt with as a matter of priority at all stages. If delay is unavoidable, keep the claimant fully informed and consider making a provisional repayment. If a claim for a particular year is made before 5 April in that year, you can repay by instalments.
2 Keep manual payable orders secureRM3124 onwards tells you what anyone handling manual payable orders must do. Always follow the procedures exactly.
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