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.