RM1P | Introduction: contentsFrom HM Revenue & Customs · Repayment Claims ManualDetailsContents9 entriesRM1IntroductionRM5Annual claims caseRM9Definition of claimantRM13Use of tactRM17Two vital rulesRM21How to use this ManualRM25Submissions to HMRC TrustsRM29Prime FormatRM33Functions common to COP, CODA and claimsNext