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HMRC internal manual

Debt Management and Banking Manual

Annual Balance: Debt Pursuit Offices: Checking Balance forms: Overpayments

Permanent Overpayments

You should

  • check that

    • you have sent two separate forms 15 as in DMBM231290
    • each form 15 and 15B is clearly headed with the office name and numeral and states whether it relates to Permanent Overpayments in category (a) of DMBM231290 or to those in category (b)
    • amounts have been entered in the box headed ‘Amount to be constructively repaid’
    • the totals on forms 15 agree the totals at 4(a) and 4(b) of the 45K(IT)
    • each form 15B is totalled and does not exceed the amounts at items 4(a) and 4(b) of the 45K(IT).


  • Check that the repayment figure at item 4C on the 45K(IT) agrees the total on the Repayments final listing.