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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
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Over-repayments: Clearance of over-repayments Register entries by RSO

It is important that the Register of over-repayments is kept up to date and in particular that

  • when the over-repayment is not refunded prompt action is taken to notify the officer responsible for following up the matter with the taxpayer
  • that action is taken to ensure that entries in the Register are cleared at the earliest opportunity.Failure to take action at the appropriate time may cause the loss of money that should be refunded.