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HMRC internal manual

Repayment Claims Manual

Management and security: receipt from BOD, CAP Shipley: over-repayments

When an over-repayment has been refunded you should receive from BOD, CAP Shipley a copy of the receipt sent to the claimant. When you do

  • make a note of the refund

on the file or claim papers

in the Register of over-repayments

on any file copies of assessments

  • file the copy of the receipt on top of the claims papers to which it relates.