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HMRC internal manual

Claimant Compliance Manual

Undisclosed Partners: Recovery of Overpayment for cases opened before 17 May 2007 - Settlement Without A Penalty

If there is no penalty or the customer will not sign a letter of offer you should remit the amounts of the notional entitlement for each tax year using Class 11 so that the tax credits system only recovers the net overpayment. You will use Make Remission to remit these figures. If you have established neglect you will need to send the interest stencil to the Network Unit.