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HMRC internal manual

Claimant Compliance Manual

Cashcheque offences: Payment on Account received


Having advised the claimant in your closing letter that an overpayment will be recoverable at a later date, it is possible that a payment on account could be sent to you by claimant(s) who prefer not to leave the overpayment outstanding until after finalisation. If this happens deal with the payment in accordance with CCM8700.

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