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HMRC internal manual

Repayment Claims Manual

Over-repayments: Obtaining the claimant's agreement

When an Inspector has told you that the over-repayment is recoverable and how to recover the over-repayment

  • write to the claimant or agent and say what you propose to do, for example

    • set-off all the over-repayment against another claim or claims
    • set-off part of the over-repayment against another claim or claims
    • ask the claimant to repay some or all of the over-repayment
  • include a computation, explanation and apology
  • ask for agreement to your figures and to the way you propose to recover the over- repayment
  • tell the claimant that you can recover the over-repayment formally by assessment if you have to
  • put the file on special B/F for 10 days to await a reply.