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HMRC internal manual

Debt Management and Banking Manual

Maintain charges (financial) by IT system: Maintain charge (financial) in OPREC: Write off/waiver (remissions) in OPREC

If for any reason recovery of an overpayment or the balance outstanding is to be written off or waived (remitted), for example there is no prospect of any further recovery, the position should be noted on OPREC.

The Desk Guide has more detailed information on how to do this.

The record will be deleted after 13 weeks after which a Summary Report can be obtained from Central Debt Management System (CDMS).