SolvedRM5508 | RO instructions: How to register claims manually
From HM Revenue & Customs · Repayment Claims Manual
Annual claims too old to register in RC are controlled from an establishment file called the Manual claims register'. The Claims Group Leader will keep the Manual claims register’.
On the day you receive it register the claim in the establishment file. Show
the consecutive number (start a new set of numbers on 6 April each year)
the file reference
the claimant’s name
the claimants’s capacity
the date the claim was received and registered
your initials.