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HMRC internal manual

Claimant Compliance Manual

Undisclosed Partners: Recovery of Overpayments from 18 January - Calculating Notional Entitlement

Where the guidance in CCM15730 to CCM15810 tells you that you can consider remitting all or part of the overpayment you should use the SEES calculator to calculate the notional entitlement. However, you cannot calculate this until the new claim has been made and the award processed because

  • Until the new award has been made you will not know the details to include in your notional entitlement calculation


  • You will not know if it is a valid claim, for example, the newly discovered partner might already be in another claim

Once the new award has been made you can calculate notional entitlement for the appropriate period based on the details in the new claim. This notional entitlement period can never include the period for which the new claim has been backdated and you will need to make separate calculations for each tax year.

The amount of notional entitlement must never exceed the amount of the overpayment. If your calculation produces a figure greater than the overpayment you will restrict the amount of notional entitlement.

Once you have calculated the amount of the notional entitlement you will remit an equivalent amount of the overpayment using Make Remission - Class 11

Note: Any amounts remitted under Notional Entitlement should be recorded in a separate establishment file

CCM15725 includes examples of how to calculate notional entitlement