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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: Child Benefit overpayments: introduction to CBO: Overpayment Recovery System (Oprec)

Oprec is the debt management system used by DMB to record and control the recovery of an overpayment. It is a networked Windows based application and is split alphabetically into 60 separate databases.

Oprec has four main functional areas.

  • Customer details which contains name, NINO, date of birth, phone number and CHB reference.
  • Overpayment details including period, amount overpaid, amount recovered, amount outstanding, date and reason for the decision and what decision letter has been issued.
  • Recovery details which shows payments received, direct recovery details, amount overpaid, amount recovered, amount outstanding and the case control / BF system.
  • Case notes which is a system notepad used to record all activity about a case and must be updated at all times to reflect any action taken.


Data is extracted from each database at the end of each month. The data is run on a program called the Central Debt Management System (CDMS) on an un-networked PC. CDMS produces financial reports for the business and for Finance who then prepare reports for HMT.