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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Notes - Standardised Messages (O): Standardised Messages - O - overpayments (codes from OA to OM)

Note: This guidance provides Standardised Messages for disputed overpayments. Standardised Messages for other types of overpayments are listed in TCM0166040.

Standardised reference

Please ensure that the relevant standardised reference shown below is added to the end of the message. For more information see TCM0152090

  • CP NW & NE - ‘CP Number/Grp Number/Task/Building/Floor or Room/PID’
  • Compliance & EFAC – ‘CO number/HO number/PID/contact number’

Disputed overpayments

In cases where an overpayment has occurred and is disputed by the customer

  • recovery of the overpayment is suspended
  • the reason for the overpayment is identified

and

  • a decision is made on whether to continue the recovery action or remit the overpayment in part or in full.
     

Note: Some notes are prefixed with ^^^^^ (known as ‘5 hats’). It is essential that this note is exactly entered in Household Notes, as the computer recognises the first characters in the message and prevents recovery. Do not enter a space between the five ^ and the first letter.

Please ensure that the relevant standardised reference shown below is added to the end of the message.

  • CP NW & NE - ‘CP Number/Grp Number/Task/Building/Floor or Room/PID’
  • Compliance & EFAC – ‘CO number/HO number/PID/contact number’
Message Explanation
   
OA01 - ###DOP### Test Case - Dispute being worked by SMU/CSSG GRP/TM. Disputed overpayment correspondence received by WDC. Recovery not suspended at customers request / Not suspended due to enforcement action being taken/ No overpayment outstanding. (Delete as appropriate) Disputed overpayment correspondence has been received by the Work Distribution Centre and has been sent to the relevant team.
OA02 - ###DOP### Test Case - DOP through Settlement Process -Dispute being worked by Model Office. Disputed overpayment correspondence received Grp/Tm/PID Ext. Disputed overpayment correspondence has been received and is being worked by the Model Office.
OC01 - Restore case YYYY-YYYY. Class 16 remission present. Referral sent to DMB (Coding Out Stencils) to request cancellation. Case on BF for 48 hours A Class 16 remission is applied by Debt Management and Banking (DMB) when a customer has been selected to have their tax credits overpayment recovered by reducing their tax code, this is known as coding out. We need to cancel this and bring back into NTC if we are restoring a claim.
OD01 - ###DOP### overpayment enquiry forwarded to Compliance as (Under enquiry signal set/Compliance interest shown in HHN) from (group xx team xx) Self-explanatory.
OD02 - ###DOP### Disputed overpayment correspondence received by WDC. Recovery not suspended at customers request / Not suspended due to enforcement action being taken/ No overpayment outstanding. (Delete as appropriate) Disputed overpayment correspondence received by the Work Distribution Centre.
This Note no longer used from 28 May 2010  
OD03 - ###DOP### Further corre received disputing overpayment, linked with original dispute corre. (Database ID number) Self-explanatory.  
  OD04 - ###DOP### Further corre received disputing overpayment, corre passed to (insert details) to be linked with original dispute corre Self-explanatory.
  OD05 - ##SUSPEND O/P RECOVERY## Proforma referred to DMB to suspend recovery of O/P in period (DD/MM/YY) to (DD/MM/YY) This case has been referred to Debt Management and Banking to suspend recovery of the overpayment for the period shown.
  OD06 - ##SUSPEND O/P RECOVERY## In year Adjustment Rate set to 100% to suspend O/P recovery This case has had the recovery rate of the overpayment changed by the percentage shown after referral to Debt Management and Banking.
  OD07 - ##SUSPEND O/P RECOVERY## Recovery suspended by remitting outstanding overpayment of £(XXXX)for (insert tax year) This claim has had the recovery rate of the overpayment changed by the amount shown while the dispute is actioned.
  OD08 - #DOP# Under enquiry possible remission on (insert group) (DD/MM/YY) The Disputed Overpayment (DOP) case has been held on the section for possible remission of the overpayment. From 12 June, groups working on DOP will be undertaking their own reviews.
  OD09 - ###DOP### Recalled original papers from storage, new corre held by (group xx team xx) in BF run Self-explanatory.
  OD10 - #DOP# CSU/COP 1 issued to customer Leaflet sent to the customer giving details of the complaints process.
  This Note no longer used from 13 October 2007  
OD11 - #DOP# OP Explanation letter, COP 26 & TC846 issued to (clmt 1/clmt 2). - (Reason) by (group xx, team xx) Explanation of overpayment given. COP 26 is booklet ‘What happens if we have paid you too much tax credit’. Customer to use form TC846 if they want to tell TCO why they think their overpayment should not be recovered.
  This Note no longer used from 05 June 2009. Replaced by OD85
OD12 - #DOP Letter to (clmt 1/clmt 2). Overpayment in (insert tax year) (remitted in full/part/not remitted). (Amount remitted £(XXXX), reason/Amount not remitted/Fully recoverable £(XXXX), reason) by (group xx team xx) Self-explanatory.  
  OD13 - #DOP not applicable. Corrective action identified and (insert details of C of C applied). C of C letter, TC846 & COP 26 issued to customer by (group xx team xx) The award was incorrect. A correction has been applied on the tax credits computer and the customer informed.
  OD14 - #DOP not applicable, S17 restore action applied by (group xx team xx) The terminated renewal has been restored, changing the overpayment amount.
  OD15 - ##DOP PVE reason identified for overpayment in (insert tax year). Transferred to PVE group for action. Case in PVE BF drawer Self-explanatory.
  OD16 - Dispute action complete - papers passed to (relevant team) for consideration of hardship Self-explanatory.
  OD17 - Dispute action complete - papers passed to MAPTH team for consideration of exceptional circumstances Self-explanatory. MAPTH is a team who consider manual adjusting payments to prevent hardship because of the overpayment recovery rate.
  OD18 - Dispute resolved by (name of officer). Value of o/p remitted is £(XXXX). Recovery can recommence Self-explanatory.
  OD19 - ##SUSPEND O/P RECOVERY## Dispute action complete. Overpayment recovery suspension has been lifted Self-explanatory.
  This Note no longer used from 14 December 2007  
OD20 - ^^^^^Debt Recovery action suspended whilst dispute is investigated Self-explanatory. It is essential that this Household Note is exactly what is entered as the computer recognises the first characters in the message and prevents recovery.
  This Note no longer used from 14 December 2007
OD21 - ^^^^^Award Notice Form TC882 issued to (name) advising recovery stopped Self-explanatory. It is essential that this Household Note is exactly what is entered as the computer recognises the first characters in the message and prevents recovery.
  This Note no longer used from 14 December 2007
OD22 - ##DOP## referred to Grade O for reasonable test The disputed overpayment is waiting for a decision. The case has been passed to the supervisor to do the relevant checks.  
  OD23 - ##DOP## overpayment already remitted. (LFC to customer/No further action) Self-explanatory.
  OD24 - ##DOP# (insert tax year) overpayment enquiry. More information required. Letter issued to (insert details) BF (DD/MM/YY) by (group xx team xx) Self-explanatory.
  OD25 - ##DOP## TC882 issued to customer advising recovery of overpayment has been stopped Self-explanatory.
  OD26 - ##DOP## Awaiting guidance. (insert tax year) Overpayment held on section under vantive (insert number) When a case cannot be worked or cleared, an EARS is applied. This stays in place until further guidance has been received and the case is resolved.
  OD27 - ##DOP## overpayment for (Tax Year) has been referred to TALLO for Restore/further advice. BF (DD/MM/YY) Self-explanatory.
  OD28 - CMA case (insert tax year). Misadvice (proven/not proven) by (group xx team xx). Amount remitted due to Misadvice £(XXXX). Amount outstanding £(XXXX) The customer states they have been advised previously that the overpayment will be written off. An investigation has indicated whether or not this is correct.
  OD29 - (Recorded/Registered) letter (number) redirected to (insert details) (DD/MM/YY) Self-explanatory.
  OD30 - Overpayment for (tax year) is fully recoverable- S17 not returned. Good Cause not met. Paperwork with (group xx, team xx) Self explanatory.
  This Note no longer used from 20 May 2008  
OD31 - ##DOP# not applicable. Internet claim. Awaiting new process for requesting restore. (group xx team xx) When an internet claim is received, a declaration form is sent to the customer for them to sign. They have 30 days to return this document. If it is not received the claim is terminated. If the customer contacts TCO to query the progress of their claim, enquiries are made to get the claim restored.  
  OD32 - S17 Terminated Renewal. TC664 issued for Good Cause. BF (DD/MM/YY) (group xx team xx) Self-explanatory.
  This Note no longer used from 14 December 2007  
OD33 - IVA set up on (DD/MM/YY). O/P remitted to prevent further recovery. Award period 2003-2004 WTC (£00.00) CTC (£00.00). Award period 2004-2005 WTC (£00.00) CTC (£00.00) etc. All details passed to VAS An Individual Voluntary Arrangement (IVA) was set up on the date shown. Disputed Overpayments have remitted the overpayments for the amounts shown to prevent further recovery.  
  OD34 - COP 26 / explanation letter / and form ‘Request to reconsider recovery of tax credits’  issued to clmt 1 / clmt 2. O/P is on single / joint household for tax year 03-04 / 04-05 / 05-06 / 06-07. O/P reason is due to Compliance / Contra Error / Manual Payment / Incorrect Data Entry / Change of Circumstances / Renewal Termination / Misadvice / System Error (please specify) / PVE ( delete as appropriate) The customer is not satisfied with the explanation. Relevant correspondence has been issued.
  OD35 - explanation letter, issued to Clmt 1/Clmt 2/Authorised Intermediary / Agent. O/P is on single/joint household for tax year 03-04/ 04-05/ 05-06/ 06-07. O/P reason is due to Compliance/ Contra Error/ Manual Payment/ Incorrect Data Entry/ Change of Circumstances/ Renewal Termination/ Misadvice/ System Error (please specify)/ PVE (delete as appropriate) The operator is unable to contact the customer, or the request for an explanation has been sent in by an authorised intermediary or an agent for the customer. Relevant correspondence has been issued.
  OD36 - Unable to contact the customer by telephone regarding their overpayment query. TC917 issued Self-explanatory.
  OD37 - Correspondence received from customer querying their overpayment. Explained to customer that they will receive form TC610 Notice to Pay. They are waiting for this / They are returning a cheque to TCO (delete as appropriate) Self-explanatory.
  OD38 - Correspondence received from customer querying their overpayment. Customer is waiting for / has received a TC610 Notice to Pay and is using this to repay the overpayment Self-explanatory.
  OD39 - Correspondence received from customer querying their overpayment. Informed customer that they have to repay tax credits by XX/XX/XX Self-explanatory.
  OD40 - Correspondence received from customer querying their overpayment. Informed customer that the overpayment for award period yy/yy has now been cleared Self-explanatory.
  OD41 - Correspondence received from customer querying their overpayment. Informed customer that no over / underpayment for award period yy/yy has been confirmed. Explained we will write to them with details if any over / under payment is confirmed Self-explanatory.
  OD42 - Correspondence received from customer querying their overpayment. Informed customer that we are looking at their case again. Explained how any overpayment outstanding after our checks are complete will be recovered Self-explanatory.
  OD43 - Correspondence received from customer querying their overpayment. Informed customer about how the overpayment is being recovered from their future awards Self-explanatory.
  OD44 - Correspondence received from customer querying their overpayment. Informed customer - their overpayment has been remitted and a cashcheque was issued to them on DD/MM/YYYY / they have not received a payment because it has been set off against their other award /any money they have paid to repay their overpayment will be issued to them in due course (delete as appropriate) Self-explanatory.
  OD45 - Correspondence received from customer querying their overpayment. TC610 Retd RLS. New address located. Case passed to Cumbernauld to issue a payment slip Self-explanatory.
  OD46 - Correspondence received from customer querying their overpayment. Informed customer to contact the Payment Helpline Self-explanatory.
  OD47 - Correspondence received from customer querying their overpayment. Informed customer that the Payment Helpline will contact them. Form TC648 sent to Cumbernauld Self-explanatory.
  OD48 - Correspondence received from customer querying their overpayment. Informed customer that we will arrange for a payment slip to be sent to them (if applicable, add the customer has not received their TC610). Form TC648 sent to Cumbernauld Self-explanatory.
  OD49 - Informed Customer that notional entitlement has been considered and is not applicable in this case Notional entitlement is not applicable in this case. We can apply notional entitlement when/if an overpayment occurred because the customer submitted an incorrect claim as the result of a genuine mistake. The notional entitlement is what they would have received had they made a correct claim at the correct time.
  OD50 - No reply to TC909 and TC609, unable to apply notional entitlement until we have received details of partner’s income We cannot apply notional entitlement as customer has not provided their partner’s income. We can apply notional entitlement when/if an overpayment occurred because the customer submitted an incorrect claim as the result of a genuine mistake. The notional entitlement is what they would have received had they made a correct claim at the correct time.
  OD51 - Informed customer that notional entitlement is available in this case and we have remitted part of their overpayment. The amount of the overpayment remitted is £xx for CTC and £xx for WTC Notional entitlement has been applied, and we have remitted part of the overpayment. We can apply notional entitlement when/if an overpayment occurred because the customer submitted an incorrect claim as the result of a genuine mistake. The notional entitlement is what they would have received had they made a correct claim at the correct time.
  OD52 - Informed customer that Notional Entitlement is available on this case and we have remitted all of their overpayment Notional entitlement has been applied and all of the overpayment has been remitted. We can apply notional entitlement when/if an overpayment occurred because the customer submitted an incorrect claim as the result of a genuine mistake. The notional entitlement is what they would have received had they made a correct claim at the correct time.
  This Note no longer used from 5 January 2008  
OD53 - DOP TC883 issued to (clmt1 / clmt2) no official error. Overpayment in (insert tax year) fully recoverable reason for overpayment (insert reason). (group xx team xx) Self-explanatory.  
  OD54 - DOP PVE reason identified for overpayment papers passed to team correcting overlapping PVE for their action by (group xx team xx) Self-explanatory.
  OD55 - Explanation of O/P given over the telephone to Clmt 1/ Clmt 2. O/P is on single/joint household for tax year 03-04/04-05/05-06/06-07. O/P reason is due to Compliance/ Contra Error/ Manual Payment/ Incorrect Data Entry/ Change of Circumstances/Renewal Termination/Misadvice/System Error (please specify)/PVE (delete as appropriate) Self-explanatory.
  OD56 - IVA approved for customer 1/2/both customers (delete as appropriate), no FAN or SOA issued prior to the VA Date. No final decision made prior to the VA date. No tax credit debt to be included in IVA Group XX Team XX The customer has set up an Individual Voluntary Arrangement (IVA), but because no Final Award Notice (FAN) or Statement of Account (SOA) has been issued prior to the Voluntary Arrangement (VA) date and no final decision has been made prior to the VA date, there is no tax credits debt to report to the Voluntary Arrangement Service (VAS) who administer IVAs in HMRC.
  OD57 - IVA set up for customer 1/2/both customers (delete as appropriate) on DD/MM/YY, VAS 37/2 completed - All details passed to VAS. Insolvency Practitioner is (Name of IP). Total IVA O/P = £XXXXX.XX (group xx team xx) The customer has set up an Individual Voluntary Arrangement (IVA). TCO has calculated the overpayment to be reported to the Voluntary Arrangement Service (VAS) who administer IVA’s in HMRC. The name of the Insolvency Practitioner (IP) who acts for the customer is included. This is because no authority is required to disclose information about the customer’s tax credits overpayment to the IP. Including the IP’s name means that they can be easily identified as acting for the customer.
  OD58 - ##DOP## UTC TC909 issued on XX/XX/XX by (Officers Name). Group XX Self-explanatory.
  OD59 - ###DOP###TC909 issued to Clmt1/2 further information required Self-explanatory.
  This Note no longer used from 05 June 2009. Replaced by OD85  
OD60 - #DOP TC883 issued to (clmt1 /clmt2) HMRC has met all its responsibilities. Overpayment in (insert tax year) fully recoverable reason for overpayment (insert reason). (group xx team xx) Self-explanatory.
  OD61 - Claim ceased or terminated. Letter issued to (insert customer 1 or customer 2) as overpayment in direct recovery, bankruptcy correspondence sent to storage

or

OD61 - Letter rcvd dd/mm/yy from (insert originator of letter) re Bankruptcy (BY date). Reply sent to App advising to contact Payment Helpline with Bankruptcy details as o/p in direct recovery If the award is ceased or terminated, Debt Management and Banking (DMB) will be dealing with any overpayment recovery.

 

or

Award is ceased or terminated, Debt Management and Banking (DMB) will be dealing with any overpayment recovery.    
  OD62 - TC880b issued to customer advising that as (insert customer name) is not subject to a (insert bankruptcy or sequestration) order dated (insert date of bankruptcy) we will continue to recover the overpayment If it is a joint claim and only one customer has been declared bankrupt, the overpayment can continue to be recovered from the solvent partner.
  OD63 - Bankruptcy / Sequestration order dated before our tax credit decision. TC880a issued advising recovery to continue  

or

OD63 - Letter rcvd (date) from (insert originator of letter) re O/P. Reply sent saying ‘you were declared Bankrupt on …., within Tax Yr 20YY/YY (insert years), as your O/P arose after this tax Yr we can’t include the O/P in your bankruptcy. Recoveries to continue’ Self-explanatory.

 

or

Overpayment arose after tax year of bankruptcy. Recoveries to continue  
  This note is no longer used from September 2016

OD64 - TC880a-3 issued, advising (insert customer 1 or customer 2) to notify us when discharged from bankruptcy

  Self-explanatory.
  This note is no longer used from September 2016
OD65 - Customer has not replied to TC880, recovery will continue Self-explanatory.
  This note is no longer used from September 2016
OD66 - Unable to contact customer by telephone TC880a-2 issued requesting copy of discharge notice Self-explanatory.
  This note is no longer used from September 2016
OD67 - Spoke to customer and requested copy of their discharge notice Self-explanatory.
  OD68 - Overpayment amount remitted as Class ( 2 or 5B -delete as applicable) of £XXX.XX for XX/XX (Repeat for each year you have remitted an overpayment on) due to bankruptcy or sequestration. Letter TC880c issued advising customer(s)

or

OD68 - Reply sent to app stating a total of £xx.xx outstanding at that date can be included in the Bankruptcy. O/S O/P remitted & included in BY are on award YY/YY WTC £xx.xx CTC £xx.xx , YY/YY WTC £xx.xx CTC £xx.xx remitted under Class 2/Class 5B as class 2 not available(delete as appropriate)-Recoveries made from YY/YY WTC £xx.xx CTC £xx.xx + YY/YY WTC £xx.xx CTC £xx.xx repaid by a manual payment.  Self-explanatory.

 

 

 

or

Customer declared bankrupt. Amount of outstanding overpayments included in bankruptcy from the years as indicated  
  This note is no longer used from September 2016
OD69 - Bankruptcy Case recovery of the overpayment for 200X - 200X (enter all tax years suspended) suspended awaiting further guidance Group XX Team XX Self-explanatory.
  This note is no longer used from September 2016
OD70 - Contacted customer (insert name) advised they send us (bankruptcy/sequestration/notice of discharge (delete as appropriate) Self-explanatory.  
  OD71 - TC880a-2 sent to customer (insert name) asking for (bankruptcy order/sequestration order/(delete as appropriate) Self-explanatory.
  OD72 - Contact from DMB recovery to continue. (Group xx team xx) Self-explanatory.
  OD73 - Letter received from (insert originator of the letter) with regard to declaration of bankruptcy. Unable to action as declaration not received from/or BY confirmed by (delete as appropriate) the customer or their personal acting body  

or

OD73 - Letter received from (insert originator of the letter) re customer/partner declared bankrupt/insufficient assets to pay dividends/details of fees due/final audit & fees/intention to apply from early discharge/Annual report (delete as appropriate). Information only. Case papers to storage Self-explanatory.

 

 

 

or

Letter received providing information as indicated in the note  
  This Note no longer used from 28 May 2010
OD74 - O/P remitted to prevent further recovery on IVA case. Award period 20XX - 20XX. WTC (£XXXXX.XX) CTC (£XXXXX.XX) Overpayment remitted to prevent further recovery on Individual Voluntary Arrangement case.  
  OD75 - IVA case. Recovery of the overpayment for 200X - 200X (enter all tax years suspended) suspended awaiting further guidance. (Group xx team xx) If it is not possible to remit the overpayment for an Individual Voluntary Arrangement (IVA) case because - for example, the award has been re-finalised in
error - recovery of the overpayment will be suspended until the remission can be completed.    
  OD76 - IVA case. O/P part remitted. Anticipated Yield % under class 5B. Class 2 cannot be used for part remittance Unable to select remission class 2 on a partial remit of an IVA case. Class 5b used instead.
  OD77 - ###DOP### Case referred to the Suspended Overpayments Worklist team for their action. BF until (xx/xx/xx). Grp (xx) Tm (xx) Before working the case, DOP has identified there is an entry on the Suspended Overpayments work list that must be worked prior to DOP action taking place. Case BF’d for one week.
  OD78 - ###DOP### Correspondence received by WDC. Customer has supplied new information for a review - overpayment suspended Self-explanatory.
  This Note no longer used from 28 May 2010  
OD79 - ###DOP### Correspondence received, recovery suspended and passed to Complex case team Self-explanatory.  
  OD80 - ###DOP### Subsequent enquiry received (DD/MM/YY) from clmt1 / clmt2/ third party (delete as appropriate) Self-explanatory.
  OD81 - ###DOP### Explanation received (DD/MM/YY) from clmt1 / clmt2 / third party  (delete as appropriate) Self-explanatory.
  OD82 - DMB Explanation received (DD/MM/YY) from clmt1 /clmt2 / third party (delete as appropriate) Self-explanatory.
  OD83 - ###DOP### Red Dot subsequent enquiry received by WDC DMB send correspondence marked Red dot when they have been out to visit the customers.
  OD84 - ###DOP### Overpayment enquiry forwarded to the IG(CI) Corrections Team as IG(CI) interest shown in HHN Self-explanatory.
  OD85 - #DOP letter to (clmt1/clmt2)-HMRC (met all its resps/failed to meet resps for part of OP/ failed to meet resps).OP (insert tax year) is (fully recoverable £xxx/part remitted £xxx part recoverable/£xxx fully remitted).OP reason xxxx (CSSG /Team/Intls) Self-explanatory.
  OD86 - ###DOP### Overpayment amount remitted as Class 5B of £XXX.XX for XX/XX (Repeat for each year you have remitted an overpayment on) under Value For Money. Overpayment enquiry now closed. (CSSG/Team/Initials) Disputed overpayment unworkable cases are being worked and corrected. Any remaining overpayment has been remitted under ‘Value For Money’.
  OD87 - HHBD Notional Entitlement case. TC909 issued on XX/XX/XX for further info. Bf until XX/XX/XX Grp(xx)Tm(xx)Ints(xx) Self-explanatory.
  This Note no longer used from 29 August 2013  
OD88 - HHBD Notional Entitlement case. No reply to TC909. Reminder TC609 issued on XX/XX/XX. Bf until XX/XX/XX Grp (xx)Tm(xx)Ints(xx) Self-explanatory.  
  OD89 - HHBD Notional Entitlement case. Cust (entitled/ not entitled). Case returned to CSSG / Priority 1 Tm / Appeals (delete where appropriate) for further action XX/XX/XX’ Grp(xx)Tm(xx)Ints(xx) Notional Entitlement Team has dealt with the case and have returned it to CSSG, Priority 1 Team or Appeals to inform the customer and take any further action that is required.
  OD90 - HHBD Notional Entitlement case. NE period dd/mm/yy TC1086 sent to (App1/App2 delete as appropriate) to inform we have remitted (all/part delete as appropriate) of their overpayment. Remitted for tax year XX/XX/XX £xx CTC and £xx WTC Grp(xx)Tm(xx)Ints(xx) Self-explanatory.
  This Note no longer used from 29 August 2013. Replaced by OE25  
OD91 - HHBD Notional Entitlement case. No reply to TC909 and TC609, no further action taken until we have details of [insert missing information] Grp(xx)Tm(xx)Ints(xx) Customer has not provided the requested information to calculate notional entitlement.  
  OD92 - ###DOP Work List### Overpayment remitted Class 5B tax year XX/XX £XX WTC and £XX CTC under Value For Money. This overturns any previous recovery decision(s) Disputed overpayment work list case has been worked under the second action of value for money. Repeat this note for each tax year you have worked.
  OD93 - HHBD Notional Entitlement case. Cust informed we have refused their request as previously received Notional Ent. Grp(xx)Tm(xx)Ints(xx) Customer has previously received Notional Entitlement and further requests will not be considered.
  OD94 - Joint H/H, cust1 in an IVA, 50% of total outstanding O/P remitted for award period 20XX - 20XX. WTC (£XXXX.XX) CTC (£XXXX.XX), cust2 not in an IVA and liable for the remainder of the O/P’. Remitted class 2 / 5B (but not official error) as class 2 not available (delete as appropriate) Grp(xx)Tm(xx)Ints(xx) In a joint household where only one of the customers is in an IVA, 50% of the overpayment will be remitted and the remainder recovered from the partner under the existing 50/50 rules.
  OD95 - HHBD Notional Ent case. Cust (App1/App2) Informed Notional Entitlement can not be applied until a new claim has been submitted. No action taken. Grp(xx)Tm(xx) Ints(xx) Notional entitlement cannot be considered until the customer has submitted a new claim.
  OD96 - Correspondence received, Complex case not a dispute or complaint, sent to EEA Team on XX/XX/XX by (group) Self-explanatory.
  OD97 - Correspondence received, recovery suspended. Complex complaint case sent to CSSG (Enter tm dealing with complaint) on XX/XX/XX Grp(xx)Tm(xx) Ints(xx) Self-explanatory.
  OD98 - ###DOP### Correspondence received, recovery suspended. Complex dispute case sent to CSSGxx (Enter CSSG team dealing with complaint) on XX/XX/XX Grp(xx)Tm(xx) Ints(xx) Self-explanatory.
  OD99 - Correspondence received, manual suspension set on XX/XX/XX Grp(xx)Tm(xx) Ints(xx) Self-explanatory.
  OE01 - IVA failed. No remission made / remissions cancelled recoveries made under the IVA will be remitted when notified by VAS (delete as appropriate) Grp(xx)Tm(xx)Ints(xx) The customer’s IVA has failed. If the tax credits overpayment has not already been remitted, there is no further action to take. If the tax credits overpayment has been remitted, the remission will be cancelled to allow the overpayment to go back into recovery. If the customer has made any repayments under the terms of the IVA before the failure, the Voluntary Arrangement Service (VAS) will advise the amount at a later date. A further remission will then be required to reduce the tax credits overpayment by that amount.
  OE02 - IVA action completed. Case awaiting issue of a manual award notice for tax year 20XX - 20XX IVA action has been completed but it’s been identified whilst working the IVA that a manual award notice needs to be issued.
  OE03 - O/P remitted to prevent further recovery. Award period 20XX -20XX.WTC (£XXXX.XX recoveries made on or after IVA date / £XXXX.XX outstanding O/P ) (delete as appropriate) CTC (£XXXX.XX recoveries made on or after IVA date/£XXXX.XX outstanding O/P) (delete as appropriate) remitted class 2/class 5B (but not official error) as class 2 not available (delete as appropriate) Grp(xx)Tm(xx)Ints(xx)’ Outstanding overpayment and recoveries made on or after the IVA date, if appropriate remitted to prevent further recovery of overpayments which arose prior to the IVA date.
  OE04 - HHBD Notional Ent case. Cust (App1/App2) Informed Notional Entitlement can not be applied, no overpayment outstanding. Grp(xx) Tm(xx) Ints(xx) A notional entitlement to reduce the overpayment cannot be applied because there is no overpayment outstanding.
  OE05 - HHBD Notional Entitlement case. Cust (App1/App2) informed we have refused their request as NE was previously considered on DD/MM/YY and decision cannot be overturned The customer’s request for notional entitlement cannot be considered because it’s already been considered by Compliance and Compliance has informed us that we cannot overturn that decision. Insert date Compliance contacted the customer.
  OE06 - HHBD Notional Entitlement case. Payment of £XX.XX referred to manual payments team Notional Entitlement calculation completed and amount is more than the overpayment outstanding. Customer has made payments to reduce the overpayment after 18 January which need to be repaid back to the customer.
  OE07 - HHBD Notional Ent case. Cust (App1/App2) Informed Notional Entitlement can not be applied as HHBD notified within (93/31) days. No action taken. Grp(xx)Tm(xx) Ints(xx) Self-explanatory.
  OE08 - TC2030 issued (Clmnt 1 or 2) requesting evidence to determine liability for overpayment on disputed household. To be returned by DD/MM/YY (30 Day BF). (Group, team and PI number) For Domestic Disputes use only within Customer Processing.
Letter received from customer stating they are not liable to repay any of the overpayment. TC2030 issued to customer asking them to provide written evidence to support their statement.    
  OE09 - TC2030 returned DD/MM/YY. Statement accepted. (Clmnt 1 or 2) no longer liable for the overpayment. TC2031 issued DD/MM/YY to (Clmnt 1 or 2) confirming decision. (Group, team and PI number) For Domestic Disputes use only within Customer Processing.
TC2030 received from customer. Customer has provided written evidence to support their statement. Statement has been accepted. As a result, they are no longer liable for the overpayment. Letter issued to confirm.  
  This Note no longer used from 13 July 2016
OE10 - CSSG 8 issued DD/MM/YY to (Mr X / Mrs X) confirming no longer liable for overpayment. CSSG 13/Tm 2 For Domestic Disputes use only within CSSG.

To be used in conjunction with OE09.

CSSG 8 issued to customer to confirm they are no longer liable for the overpayment.    
  OE11 - TC2031 issued DD/MM/YY to (Clmnt 1 or 2) confirming 100% liable for overpayment of £(overpayment amount) on tax year (enter tax year). (Group, team and PI number) For Domestic Disputes use only within Customer Processing.

To be used in conjunction with OE09.

TC2031 issued to ex-partner to confirm they are 100% liable for the overpayment.    
  OE12 - TC2030 returned DD/MM/YY. No evidence supplied to support statement. Both customers each remain 50% liable for the overpayment. TC2030 issued DD/MM/YY to (Clmnt 1 or 2). (Group, team and PI number) For Domestic Disputes use only within Customer Processing.
TC2030 received from customer. Customer has not provided sufficient evidence to support their statement and as a result the customer remains 50% liable for the overpayment. TC2030 letter issued to customer to confirm this.    
  OE13 - No reply to TC2030 issued DD/MM/YY. Both customers each remain 50% liable for the overpayment. TC2030 issued DD/MM/YY to (Clmnt 1 or 2). (Group, team and PI number) For Domestic Disputes use only within Customer Processing.
No reply to TC2030. Customer has not provided written evidence to support their statement.Customer remains 50% liable for the overpayment. TC2030 letter issued to customer to confirm this.    
  OE14 - Joint and Several Liability Pro-Forma emailed to DMB Blackpool DD/MM/YY. CSSG Group/Team Self-explanatory.
  OE15 - Disputed Liability. Customer (Enter Name) solely liable to repay CTC £ (Enter Amount) and WTC £ (Enter Amount) received after the Household Breakdown was notified. CSSG Group/Team Total payments that the customer has received after the Household Breakdown was notified. The customer is solely liable to repay this amount.
  OE16 - Disputed Liability. Partner (Enter Name) solely liable to repay CTC £ (Enter Amount) and WTC £ (Enter Amount) received after the Household Breakdown was notified. CSSG Group/Team Total payments that the partner has received after the Household Breakdown was notified. The customer is solely liable to repay this amount.
  OE17 - Disputed Liability. Both Customer (Enter Name) and Partner (Enter Name) each liable to repay 50% of CTC £ (Enter Amount) and WTC £ (Enter Amount) received after the Household Breakdown date. CSSG Group/Team Total payments that the customer and partner are each 50% responsible to repay.
  OE18 - ##DOP Work List## - Dispute action complete. Overpayment recovery suspension has been lifted. CSSG Group/Team Self-explanatory.
  OE19 - HHBD Customer 1 / 2 in IVA. Customer 1 / 2 has TTP. O/P of £XXXX.XX included in IVA for award period 20XX - 20XX WTC(£XXXX.XX) CTC (£XXXX.XX). Customer 1 / 2 liable for remainder One customer has taken out an IVA but there is a time to pay arrangement in place. The amount of the overpayment to be included in the IVA has been calculated taking into account any payments already made under the time to pay.
  OE20 - Manual TC602 CY (INITIAL/AMENDED) Award Notice issued DD/MM/YY. For Tax Year 20YY/20YY. Award period DD/MM/YY - DD/MM/YY. Award Version X. Group/Team/Initials. (Delete as appropriate) Note to confirm that a TC602 manual award notice has been issued for a CY ‘Initial’ or CY ‘Amended’ award.
  OE21 - Manual TC602 Finalised Award Notice issued DD/MM/YY. For Tax Year 20YY/20YY. Award period DD/MM/YY - DD/MM/YY. Award Version X. Group/Team/Initials. (Delete as appropriate) Note to confirm that a TC602 manual award notice has been issued for a PY ‘Finalised’ award.
  OE22 - Letter to customer 1 / 2 asking them to tell VAS about IVA The customer has rung to ask about their IVA but there is no record of an IVA on the tax credit computer. The customer needs to contact VAS so that the details can be passed on to the IVA team
  OE23 - Letter to customer 1 / 2 explaining IVA calculations The tax credit overpayment has been remitted because the customer has entered an IVA but the remission has caused a payment to be sent out to the customer
  OE24 - Overpayment of £xx.xx remitted in )full /part) due to official error. (Amount of Overpayment not remitted) £xx.xx. Tax Year xx/xx/xx. Group xx. Team xx Self explanatory
  OE25 - HHBD Notional Entitlement case. No reply to TC909, no further action taken until we have details of [insert missing information] Grp(xx)Tm(xx)Ints(xx) Customer has not provided the requested information to calculate notional entitlement
  OE26 - Disputed overpayment correspondence from App1/App2 (delete as appropriate) for YYYY/YYYY received by WDC DD/MM/YY. Time limit expired DD/MM/YY, FAN/TC603 (Auto) /SOA (delete as appropriate) issued DD/MM/YY TC1162 issued. The three month time limit to dispute the overpayment has expired. The dispute has been received too late and will not be considered. Customers have three months from the issue date of their Final Award Notice (FAN) or 1SD for Auto renewal cases (usually 31s t of July) or Statement of Account (SOA) to dispute. Disputes received after the three month date will not be accepted.
  OE27 - Disputed overpayment correspondence received DD/MM/YY by WDC, disputing Tax Year(s) xx/xx, recovery suspended/not suspended (delete as appropriate). Disputed overpayment correspondence received.
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  (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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  (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  OE35 - TC880b issued to customer advising that as (insert customer name) is not subject to an (insert Individual Voluntary Arrangement) (IVA) order we will continue to recover the overpayment If it is a joint claim and only one customer has been included in the IVA, then there is a solvent partner that the overpayment can continue to be recovered from.
  (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  OE37 - Correspondence received on DD/MM/YY. Customer disputing their overpayment for (insert tax year). DOP not applicable as unfinalised, advised customer to await finalisation before disputing again. (Grp/team/PI) Customer disputed overpayment. Unable to dispute as the claim is unfinalised, advised claimant to wait for their claim to be finalised, when the exact overpayment will be known, before disputing again.