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HMRC internal manual

Claimant Compliance Manual

Recovery of Overpayment where Examination or Enquiry settled between 17 May 2007 and 17 January 2010 - Settlement

In cases involving Notional Entitlement we will not seek a penalty - see CCM15660. You will therefore not be seeking a contract settlement.

You will need to follow the guidance in Chapter 8 (CCM8000) or Chapter 14 (CCM14000) for a settlement without a penalty. In addition you must remit the amounts of the Notional Entitlement for year of claim using Class 11 so that the tax credits system only recovers the net overpayment. You will use Make Remission to remit these figures.