This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Repayment Claims Manual

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.

Click here to see Flowchart