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RM2504 | Introduction: How to use this section

From HM Revenue & Customs · Repayment Claims Manual

This section starts with a description of the Function CL. It is then divided into four parts

  • RA instructions for making repayments (RM2520 onwards)

  • RO/RE instructions for making repayments (RM2552 onwards)

  • issuing a manual payable order (RM2584 onwards)

  • dealing with a change in the basic rate of tax (RM2652 onwards).