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HMRC internal manual

Repayment Claims Manual

Over-repayments: Introduction

An over-repayment arises whenever too much tax or repayment supplement is

  • set-off


  • repaid to a claimant or the nominee.

You are likely to find out about an over-repayment when

  • the claimant asks you to check or explain the amount of a repayment or set-off
  • you check a later claim in detail
  • you receive additional information about a claim.

This section tells you

  • what to do when you find out about an over-repayment
  • how to decide whether to recover an over-repayment
  • what to do if the over-repayment is due to Official Error
  • how to recover an over-repayment


the steps to take

what to do if there is no reply

how to deal with replies

  • how to deal with forms R97 
  • what to do if an Inspector or Collector asks you to recover an over-repayment by assessment.