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HMRC internal manual

Repayment Claims Manual

Over-repayments: deciding whether the payable order has been cashed

Before you arrange to recover the over-repayment

  • look at the date on the hardcopy which relates to the over-repayment
  • assume the payable order was issued the day after the date of the hardcopy
  • follow the chart overleaf to decide whether the payable order has been cashed.

Click here to see Flowchart

  • return to the instructions
  • to decide whether to recover an over-repayment see RM5148
  • to decide how to recover an over-repayment



  • if the order has been cashed see RM5156.
  • if the order has not been cashed see RM5164.