RM512 - Additional rules and information

The District responsible for dealing with claims to personal reliefs and issuing return forms to individuals who are chargeable to tax is known as the general claims District (GCD).

To decide which District is the GCD see the RO instructions at RM1234 onwards.

The rules for referencing and filing claims papers are as follows

  • use the first letter of the taxpayer’s surname followed by the next unused number for that letter from the District record of claims file references (one letter and up to five numbers)
  • use the same reference as long as the papers are in your District

Never re-use an old reference

File claims in alpha-numero order.

Claims papers can be stored in one of two ways

File Case - All the papers for one taxpayer are kept in an individual file.

SRS Case - Papers for many taxpayers are in one central storage system.

The table below gives further details of the filing ranges needed for keeping files and papers under the SRS system.

Name Contents Notes
Live file range Live files Keep in reference order.
Obsolete file range Obsolete files including files for cases converted to SRS Keep in reference order.
Repaid range SRS papers cleared by the automatic issue of a payable order Keep in a box in reference order under Release List number. The Release List number will be printed in reference order. Each box must show the Release List number and the month and year in which the repayment was made. The Release List is kept in the Repayment Security establishment file.
No repayment range SRS papers for claims cleared not pursued or no repayment due Keep in box in reference order under the tax year in which the claim is cleared.
Open claims desk pad SRS papers for cases awaiting a reply from the claimant Keep papers in reference order. The desk pad should be in one place in each Management Unit to restrict the number of places an officer may have to look for the papers.

RAs should issue a form 41A-2 for every claim sent to another District or section.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Acknowledge other claims, subject to your Group Leader’s instructions, if the claimant requests acknowledgement.

Every annual claim proper to the District must be registered. This includes instalment claims and the claims at RM1246

  • use RC unless you receive a claim which is too old to register in RC
  • if you receive a claim more than seven years after the end of the year of claim see RM5500 onwards.

  • Claims registered in RC will be cleared automatically when you use CL to

    • Repay by computer

    or

    • clear a claim `no repayment due’

    or

    • deal with an instalment claims for £ 50 or less

    or

    • repay manually

    or

    • clear a claim `not pursued’.

    Claimants may make an instalment claim for the year if

    • they have a current year voucher

    and

    • it appears that they will not be liable to higher rates of tax.

    A supplementary claim might be in the form of a letter, additional evidence, more vouchers or a call requesting further repayment because of a mistake. This must be registered as a claim.