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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: further SA points: repayment requests following type 16 remission

Automatic repayment requests

Where an automatic repayment request is received, the presence of a type 16 remission on an SA record will neither:

  • create an entry on the W030 ‘inhibit automatic repayment’ work list
  • stop the issue of an automatic repayment.

Non-automatic repayment requests

If a customer requests refund of a credit on the SA record and a type 16 remission is present, you can repay but advise that if the full amount coded out is not collected through the PAYE tax code, we will take action to collect any amount not collected and interest will be charged from the original relevant due date to the final date of payment.