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

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.