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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
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Over-repayments: £100p and due to Official Error

Take the following action if the over-repayment is over £100 and recoverable but there has been an Official Error.

If the Official Error instructions allow you to waive the whole over-repayment ask an RE or Inspector to authorise the waiver as follows. Send
 

  • over-repayments less than £ 400 to an RE
  • over-repayments £ 400 or more to an Inspector

If the Official Error instructions at AP4732 onwards allow you to waive part of the over- repayment
 

  • follow the steps at RM5156
  • decide how much of the over-repayment you can forgo
  • when you ask the claimant to agree your proposals

    • follow the instructions at RM5172

    but

    • include items (B), (C) and (D) from AP4740(b)(ii) substituting the words `over- repayment’ for `under-assessment’.