RM5150 - Over-repayments: Consider Official Error

If the over-repayment is not covered by the Cenlon/Olin practice (RM5174) you must always consider whether the Official Error instructions allow you to write off all or part of the over- repayment before you ask the claimant to repay it.

If the information needed to make the correct repayment or set-off was available to the Revenue when the tax or supplement was over-repaid follow the chart overleaf.

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