HMRC internal manual

Debt Management and Banking Manual

DMBM555180 - Debt and return pursuit: tax credits overpayments: general: IDMS/NTC discrepancies: incorrect recovery from future reward

These are cases where the overpayment in IDMS is correct but the presentation on the NTC View Account screens is misleading as a ‘recovery’ from a future award that has reduced the amount of the overpayment has been shown incorrectly.

In these cases the final award year on NTC will show no award posting and no payments will have been made but an amount will be shown as ‘Recovered from this award’. See the attached screenshots for an example.

You should add this amount to the ‘Overpayment Outstanding’ figure shown in the award period you have on IDMS.

This total should equal the amount shown on IDMS. Where they do agree you can proceed with recovery.