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HMRC internal manual

Repayment Claims Manual

Management and security: lists of over-repayments

When you get the lists

  • compare them carefully with the entries in the Register of over-repayments
  • report any omissions or discrepancies to BOD, CAP Shipley.When you agree the lists

  • ask an Inspector to

    • certify lists (a), (b) and one copy of (c) shown at RM5304


    • return them to BOD, CAP Shipley
  • file the duplicate of list (c) in an establishment file.Deal promptly with the lists and any enquiries about them from BOD, CAP Shipley.

If you have not issued any forms R97 during the year BOD, CAP Shipley will ask you for a statement certifying this.