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HMRC internal manual

Self Assessment Manual

Repayments: repayment work lists: w044 over-repayments work list

From 6 April 2015, no new work items will populate this list.

Alternatively, all over-repayments arising because of an amendment to a return will be replaced automatically by interest bearing over-repayment charges. Any disputes concerning the subsequent interest charged should be dealt with through the Interest Objection process.

Cases created before 6 April 2015, were selected and work items created on the ‘Over-repayments’ work list where a Balancing charge credit had previously been repaid and the return was subsequently amended creating an over-repayment.

The cases selected were notified to the office responsible for the processing activities by Work Management.

When the function CREATE OVER-REPAYMENT CHARGE was accessed the operator was asked whether the over-repayment was to be replaced in full or in part by a new over-repayment charge. Irrespective of the operator’s decision, when the appropriate fields were completed and the [OK] button was selected, this action automatically deleted the work item from the work list. .