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HMRC internal manual

Debt Management and Banking Manual

Annual Balance: Debt Pursuit Offices: Overpayments: Disposal of Permanent Overpayments

C15 (POP)

When form 45K(IT)(Short) has been agreed

  • attach separate forms C15 (POP) (linked to the Business Guidance Note ‘Balancing of Accounts at the close of Account’ issued in September / October each year) showing the total amounts transferred to Permanent Overpayments as Category (a) or Category (b).

Category (a)

* IT-PAYE (except Regulation 80 Determinations) / SC
* NIC Class 1
* Interest (Insolvency cases)
* Tax / Interest - insolvencies closed in a previous Account.

Category (b)

* all other POP’s and NIC-4 which do not fall into Category (a)

Forms C15B

For each category

  • list the individual items transferred to POP in excess of £10 (items of £10 or less should not be listed) on the 15B
  • total each form
  • keep a copy of each with the 45K(IT) and with the Balance papers.

For the checks to be made on forms C15B, see DMBM231540.