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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Annual Balance: Debt Pursuit Offices: Overpayments: Transfers to Permanent Overpayments

At the Balance date the Higher Debt Manager should arrange for Book 19 to be reviewed and for the following cases to be transferred to Permanent Overpayment (POP) as in CM8.520:

* current Account entries which are two months or more old and it is unlikely that the amount will be repaid or allocated to duty except unidentified payments (CM8.506) and small overpayments already dealt with as in CM8.505
* items from earlier Accounts where it is unlikely that the amount will be repaid or allocated to duty.