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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Repayments: recover over-repayment: over-repayments: recovery by the SA system (Action Guide)

Where an SA repayment is found to be excessive consider steps 1 - 6 below. The guide is presented as follows

  Step 1 - 2
   
  Steps 3 - 4
  Steps 5 - 6

For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.

If the payable order has not been cashed

| 1. | The taxpayer should be provided with an explanation and asked to return the payable order | || | 2. | The next action will depend on whether or not the taxpayer returns the payable order | |   | If the taxpayer returns the payable order | |   | * Use OLDC to notify Finance of details of the cancelled repayment
 
Or | |   | * Where the repayment was made through OAS send the payable order to the relevant Banking Operations office for cancellation | |   | If the taxpayer does not return the payable order | |   | * Go to step 5 |

Cancelling a repayment

| 3. | Existing clerical and supervisory procedures will continue to apply to | || |   | * The cancelling of a repayment | |   | * The obtaining of approval from Finance, Payable Order Services before a repayment is re-issued | | 4. | Following instructions from Finance, the Repayments Authoriser (RALO) in the office responsible for the processing activities should | |   | * Cancel the repayment previously issued by the SA system, using function VIEW REPAYMENT
 
Note: An issued repayment should only be cancelled on the SA system, using function VIEW REPAYMENT, following instructions from Finance, Payable Order Services. This will ensure that the SA record is accurately maintained and avoid the possibility of a duplicate repayment being issued incorrectly |

If the repayment has been cashed

| 5. | The taxpayer should be provided with an explanation and informed that the excess amount will be | || |   | * Identified on the next statement
 
And | |   | * Is payable | | 6. | Where the taxpayer makes payment this should be accepted as a payment against the SA liability |