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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Assessments: assessments within SA: recovery of over-repayment of tax

An assessment may be required under Section 30 TMA 1970 if an amount of tax only has been repaid to a person who was not entitled to receive that repayment.

Notes: 

1. SA payments on account for the year following the year of assessment should not be amended
   
2. The relevant due date for Section 86/ Section 101 FA2009 interest purposes will be the later of the date the repayment being recovered was made and 31 January following the end of the relevant tax year. Use function AMEND RELEVANT DATES to amend the due dates of the payment of the charge