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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
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Over-repayments: when you find out about an over- repayment

When you find out about an over-repayment

  • if the Collector has asked you to recover an over-repayment by assessment go to RM5196
  • otherwise decide whether to recover the over-repayment with the help of RM5148.