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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt and return pursuit: tax credits: general: re-finalised awards

Re-finalised awards

If NTC recall an overpayment, for which enforcement action has commenced, because an award has been ‘re-finalised’ you should withdraw the action at whatever stage reached and proceed as follows:

  • in England and Wales - see DMBM666370 
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Any fees already incurred should be written off.