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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
, see all updates

Management and security: Register of over- repayments

In January and July each year

  • remind all your staff of the need to make an entry in the register immediately they discover an over-repayment
  • check all the cases in the register which remain open and



  • make sure they are being actively worked
  • official error is being considered (RM5144).