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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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Payment Allocation, Overpayments and Repayments: Obtaining a credit to reconcile an accounting record: Minus OAS and Book 19 entries

GeneralThese occur when a payment dishonours after it has been repaid. Minus Book 19 entries may also arise as a result of Annual Balance adjustments.

Requesting a credit

When a credit is necessary Send details of the case to AET, Cumbernauld. Head the application ‘Credit request - minus OAS entry’ or ‘Book 19’ as appropriate and include

* the customer’s name
* the reference
* the amount of credit required
* an explanation why the credit is required. Where appropriate, to recover an over-repayment arrange for a DRIER (R97) charge to be raised on SAFE in accordance with 

DMBM215000.

Note: Teams/Units within the Accounts Offices should ask AET to arrange for a DRIER (R97) charge to be raised on SAFE.The application should quote the SAFE reference in the application to AET or confirm that a DRIER charge is not appropriate.

Then B/F the case and await notification of the credit.

When notification of the credit is received Allocate this to the next available reference in OAS/Book 19 and cross reference to the corresponding minus entry.

Action on Accounting Error TeamExamine the case and where a credit is appropriate and the request does not quote a SAFE reference or include confirmation that a DRIER charge is in hand or not appropriate

  • ask the referring section/office to confirm that recovery of the repayment in error has been considered in accordance with the current guidancethen

  • prepare a memo for the Repayment Section, Cumbernauld, providing details for completion of the payable order (repayment to the customer or payable to HMRC for allocation).