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HMRC internal manual

Repayment Claims Manual

Over-repayments: How to begin to recover an over- repayment

When you have decided to recover an over-repayment over £ 100 (RM5148 - RM5152) take the following steps.

  1. Find out whether the payable order has been cashed (RM5160).

  2. Decide how to recover the over-repayment.

If the payable order

* has not been cashed see RM5164
* has been cashed follow the Inspector's instructions.
  1. Ask the claimant to agree your recovery proposals (RM5172).

  2. If the claimant agrees recover the over-repayment by voluntary means. See RM5176 `Claimant agrees to refund the over-repayment’. 5 If the claimant fails to reply see RM5180. 6 If the claimant objects see RM5176.