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HMRC internal manual

Repayment Claims Manual

Management and security: over-repayments at annual balance

Soon after the last Friday in October, each year you will get lists from BOD, CAP Shipley of over-repayment cases. The lists show

  1. the forms R97 received and the amounts

  2. details of cancellations and reductions

  3. what items are outstanding at the last Friday in October.

You will get a duplicate copy of list (c).