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HMRC internal manual

Self Assessment Manual

Manage work: work management: W047 overpayments in closed cases

From 6 April 2015, no new work items will be created on this worklist.


A work item is created when all the following criteria are met

  • The Final Return Year signal has been set, either manually or automatically


  • An actual charge exists (even if this is nil) for the final return year


  • There is an uncleared overpayment of more than £500 on the record

Specific details

Other than details common or potentially common to all types of work item, the following specific detail will be available

  • Overpayment amount

Allocation of responsibility

The work item is allocated to the office with processing responsibility for the taxpayer. Within that office the item will be worked by an officer with the user role of Clerical Processing Officer.

Updating details

Until the work item is cleared the following details held on the work item are updated by Work Management immediately the corresponding entry is updated on the taxpayer record

  • Taxpayer name
  • NINO
  • Employers Reference (EMPREF) or Schedule D Register number

Action to take on the work item

Advice on the action to take to clear the work item is available in section ‘Repayment Work Lists’, (SAM113021).

Deletion of the work item

The work item should be deleted manually once it has been reviewed.