RM4260 | RO instructions: When and how to make a provisional repayment

From HM Revenue & Customs · Repayment Claims Manual

Make a provisional repayment if all the following conditions are met

your Group Leader has cancelled the original computation
you have some valid vouchers (RM4236)
the delay has not been caused by the claimant or agent
you cannot repay in full because you need to make a submission or you need to confirm the details on a voucher or ask another District or section for information

there is some repayment due which will not be affected by a point of principle

about which you need Head Office advice
or
which is in dispute.

If the above conditions are met go back into Format 2 of CL .

Format 2 will show you the repayment calculation made by the computer before you began the detailed check. Make the following entries

Field	Notes and action required
AMOUNT	Enter the amount you want to repay. You can repay up to the amount for which you have valid vouchers (RM4296). Exclude any amount which is under enquiry because of a point of principle. Do not enter more than 75% of the total repayment calculated by the computer before the detailed check. If you leave this field blank the computer will repay 75% of the total repayment calculated before the detailed check.
OK?	Enter Y.

Field

Notes and action required

AMOUNT

Enter the amount you want to repay. You can repay up to the amount for which you have valid vouchers (RM4296). Exclude any amount which is under enquiry because of a point of principle. Do not enter more than 75% of the total repayment calculated by the computer before the detailed check. If you leave this field blank the computer will repay 75% of the total repayment calculated before the detailed check.

OK?

Enter Y.

The other rules for completing CL are as at RM2560 onwards.