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RM4190 | RO instructions: When to use the `AP' procedure

From HM Revenue & Customs · Repayment Claims Manual

AP' stands for after payment. Use the AP’ procedure when you have no reason to doubt that the vouchers are valid and the voucher is one of the following

  • an R185 series form other than one showing

  • trust income

  • income which arose during an administration period

  • for the first time an address outside the UK for the payer

  • a typed or handwritten dividend warrant counterfoil from a UK company or local authority.