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