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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
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Over-repayments: Assessments to recover an over- repayment

When an assessment to recover an over-repayment is required

  • take the following action


  • ask the assessing District to take the necessary action.

In every case the assessing District should

  • set up a CODA record for the person from whom you are going to recover the over- repayment
  • if part of the over-repayment is to be waived under the Official Error concession see the last two paragraphs of AP4740 (b)(ii).

In addition, if the Collector asks a District to make a TMA70/S30 assessment

  • check that the Collector’s request



  • is on Collection headed notepaper
  • is signed by the Collector in Charge or deputy
  • tells you the amount of tax and/or supplement to be recovered


  • if it is



  • ask the RSO to make an entry in the over-repayments register
  • you can make the Section 30 assessment.

If an R97 has been issued

  • make sure credit is given in the assessment for any part of the over-repayment which has been recovered


  • cancel or reduce the R97 charge. The reason for the cancellation is `formally assessed under S29 or S30 TMA1970’.

A Section 29 assessment will be a CODA D, Taxed Income or Capital Gains Tax assessmentor further assessment.

To make a Section 30 assessment to recover excess tax and/or supplement repaid or set-offthe assessing District should

  • make the assessment manually under Schedule D case VI
  • use a 307-1(Z) working sheet and 302(Z) Set
  • on the `profits’ line enter `Tax and/or repayment supplement over-repaid’ (omit any words which do not apply)
  • enter the amount of the over-repayment in the assessment column.

When any assessment has been made ask the RSO to close the entry in the over-repayments register.