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HMRC internal manual

Debt Management and Banking Manual

Payment Allocation, Overpayments and Repayments: Obtaining a credit to reconcile an accounting record: Overview

If you need a credit to reconcile a customer’s record and you cannot arrange this by amending relevant system records you will need to separately obtain a specific credit.

Requests for such credits would cover

  • a minus OAS or Book 19 entry
  • an alleged payment
  • a repayment in error.You should send credit requests to:

Accounting Error Team (AET)
Accounts Office
CumbernauldAET will perform preliminary checks and may request additional information. They may also obtain documentary evidence such as copy payable orders.

Where a credit is appropriate the AET will arrange for this to be created.