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HMRC internal manual

Repayment Claims Manual

Over-repayments: whether recoverable

When the officer dealing with an over-repayment asks whether the over-repayment is recoverable (RM5148) an Inspector should take the following action

CY instalment repayments for which the final claim has not been received

If an over-repayment arises because the amount of income, tax or allowances was wrong (therefore, if a further claim is received it will reduce the over-repayment) tell the officer dealing with the over-repayment to take the following action

  • register a dummy claim in order to amend the computation in CL and store it as draft.
  • write and apologise tell the claimant that

    • the previous repayment(s) for the year was wrong (enclose a computation)
    • the liability will be recalculated when the next instalment claim/final claim for the year is received.
  • refer back to you (if the over-repayment has not been reduced to nil) when the final claim for the year has been received or after the end of the year if the final claim has not been received.When the claim is referred back to you, refer to RM3504 regarding the application of Cenlon/Olin

Tell the Officer

  • whether or not the remaining over-repayment is recoverable
  • to continue to follow the instructions at RM5148 `Is the repayment recoverable ‘Any other over-repayment (including CY instalment claims in which it is clear that the over- repayment cannot be reduced)

  • refer to RM3504
  • tell the Officer

    • whether or not the over-repayment is recoverable
    • to continue to follow the instructions at RM5148 `Is the repayment recoverable