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Contents

Official guidance
Repayment Claims Manual

RM2000P · Registering claims

  • RM2000 · Introduction
  • RM2004 · Prime Format
  • RM2008 · Format 1
  • RM2012 · When they have been registered
  • RM2016 · What to do if the file is missing
  • RM2020 · Reconstituting the file
  • RM2024 · Registering a dummy claim
  1. Registering claims: contents
  2. Registering claims: Reconstituting the file

RM2020 | Registering claims: Reconstituting the file

From HM Revenue & Customs · Repayment Claims Manual

When you need to reconstitute the file

  • get a form R299 from either the District Inspector or Inspector(S)

  • use this as a record of the search and the reconstitution

  • ask the Inspector who issued the form R299 to sign the certificate on it

  • if you had to ask another District to make a search, ask them to complete a form R299. They will leave blank the part about reconstitution of the file and send the R299 to you

  • put the R299 you complete (and the one from another District if you receive one) in the permanent notes cover

  • make a new file. Mark it clearly `Reconstituted. Original missing’

  • pass the reconstituted file with the claim to the allocation officer.

If you subsequently find the original file see RM1220.

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