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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Maintain charges (financial) by IT system: Maintain charge (financial) in OPREC: Repayment to customer from OPREC

There will be occasions when it is necessary to repay money to a customer, for example

  • when a payment is received which exceeds the outstanding balance, or
  • when a case is reconsidered and the decision changed in the customers favour after an overpayment charge is fully recovered

All repayments are made by payable order via the Repayments Team in Banking Operations Cumbernauld using the form 15 process.