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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Notes - Standardised Messages (O): Standardised Messages - O - overpayments (codes from ON to OZ)

Note: This guidance provides Standardised Messages for overpayments other than disputed overpayments. Standardised Messages for disputed overpayments are listed in TCM0166020.

Recovering Debt (codes start with ON)
Overpayment reviews (codes start with OP)
Debt Management and Banking (DMB) referrals (previously known as ‘RMS referrals’) (codes start with OR)
Penalty Debt Recovery (codes start with OT)
Suspended overpayments work list (codes start with OW)

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’

 

Recovering Debt

Customers will be contacted directly to arrange repayment of the debt where CSSG have dealt with a customer’s dispute and an overpayment remains in direct recovery. The aim is to prevent cases moving to the Debt Management and Banking (DMB) Process.

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
   
ON01 - PI number Debt Pilot 13 - Outstanding *Dispute/Complaint/Appeal, no further action taken. (*Delete as appropriate) Debt Recovery Pilot - No action taken due to a dispute/complaint/Appeal still outstanding.
ON02 - PI number Debt Pilot 13 - Tel call made to App 1 or 2, DD/MM/YY. Unable to make contact. Self explanatory
ON03 - PI number Debt Pilot 13 - Tel call made to App 1 or 2, DD/MM/YY. Caller failed security questions. Call ended. Self explanatory
ON04 - PI number Debt Pilot 13 - Tel call made to App 1 or 2, DD/MM/YY. App 1 or 2 has refused to engage over the telephone. Call ended. WLA Debt Recovery Pilot. Call made to App 1 or 2 to discuss repayment options for the tax credit debt. App 1 or 2 has refused to discuss this over the telephone.
ON05 - PI number Debt Pilot 13 - Tel call made to App 1 or 2, DD/MM/YY. App 1 or 2 does not believe we are calling from HMRC. Advised App 1 or 2 to call Payment H/L. Self explanatory
ON06 - PI number Debt Pilot 13 - Tel call made to App 1 or 2, DD/MM/YY. App 1 or 2 is unemployed and has no savings. Unable to discuss repayment options at this stage. Call ended. *£XX.XX O/P Temporarily remitted as Class 5a/13 (Hardship). To be reviewed at a later date. *HHBD (Enter % split of O/P). (*Delete as appropriate) WLA The overpayment recovery has been temporarily suspended and will be reviewed at a later date.
ON07 - PI number Debt Pilot 13 - Tel call made to App 1 or 2, DD/MM/YY. App 1 or 2 has a long term illness with little prospects of improvement. Call ended. *£XX.XX O/P Remitted as Class 5a/13 (Hardship). *HHBD (Enter % split of O/P). (*Delete as appropriate) WLA Self explanatory
ON08 - PI number Debt Pilot 13 - Tel call made to App 1 or 2, DD/MM/YY. App 1 or 2 has a long term illness which may improve in the future. Advised App 1 or 2 to call Payment H/L when in position to repay debt. Call ended. WLA Self explanatory
ON09 - PI number Debt Pilot 13 - Tel call made to App 1 or 2, DD/MM/YY. Income and Expenditure calculation performed, App 1 or 2 does not have any disposable income. Call ended. WLA Self explanatory
ON10 - PI number Debt Pilot 13 - Tel call made to App 1 or 2, DD/MM/YY. Advised App 1 or 2 of outstanding debt figure. App 1 or 2 agreed to repay amount in full. Amount paid (£ enter amount), for period end DD/MM/YY. Auth code XXXXX. Call ended. Call made to App 1 or 2. Advised App 1 or 2 of the debt balance due. App 1 or 2 agreed to repay the debt balance, in full, over the telephone. One off payment taken over the telephone and entered onto TPS.
ON11 - PI number Debt Pilot 13 - Tel call made to App 1 or 2, DD/MM/YY. Advised App 1 or 2 of outstanding debt figure. App 1 or 2 agreed to repay amount in full over the telephone. Card payment declined. Call ended. WLA Call made to App 1 or 2. Advised App 1 or 2 of the debt balance due. App 1 or 2 agreed to repay the debt balance, in full, over the telephone. Card payment declined by bank. No other payment method available.
ON12 - PI number Debt Pilot 13 - Tel call made to App 1 or 2, DD/MM/YY. Advised App 1 or 2 of outstanding debt figure. Time to Pay agreed. One off payment of £XX.XX and X payments of £XX.XX commencing DD/MM/YY. Final Payment of £XX.XX due DD/MM/YY. WLA Call made to App 1 or 2. Advised App 1 or 2 of the debt balance due. App 1 or 2 agreed to repay the debt balance using a time to pay agreement. One off payment taken, and then regular instalments thereafter.
ON13 - PI number Debt Pilot 13 - Tel call made to App 1 or 2, DD/MM/YY. Advised App 1 or 2 of outstanding debt figure. App 1 or 2 is responsible for 50%. Time to Pay agreed. One off payment of £XX.XX and X payments of £XX.XX commencing DD/MM/YY. Final Payment of £XX.XX due DD/MM/YY. WLA Call made to App 1 or 2. Advised App 1 or 2 of the debt balance due. App 1 or 2 agreed to repay the debt balance, which is 50% of the total debt, using a time to pay agreement. One off payment taken, and then regular instalments thereafter.
ON14 - PI number Debt Pilot 13 - Tel call made to App 1 or 2, DD/MM/YY. Advised App 1 or 2 of outstanding debt figure. Customer not happy with dispute decision. Advised to call Helpline/Case Worker. Call ended. WLA Call made to App 1 or 2. Advised App 1 or 2 of the debt balance due. App 1 or 2 is not happy with decision made on dispute. Not prepared to discuss overpayment any further.
ON15 - PI number Debt Pilot 13 - Tel call made to App 1 or 2, DD/MM/YY. Advised App 1 or 2 of outstanding debt figure. Promise to pay agreed but requires payslips. Referred customer to DMTC. WLA Call made to App 1 or 2. Advised App 1 or 2 of the debt balance due. App 1 or 2 is not happy to give bank details over the phone and has requested that we send him/her a payslip to repay the debt. Referred customer to DMTC who will issue payslips.
ON16 - PI number Debt Pilot 13 - Tel call made to App 1 or 2, DD/MM/YY. Advised App 1 or 2 of outstanding debt figure. Promise to pay agreed but will not provide bank details over the phone. Direct debit form issued. WLA Call made to App 1 or 2. Advised App 1 or 2 of the debt balance due. Customer will not provide bank details over the phone and has requested Direct Debit form to complete with bank details.
ON17 - PI number Debt Pilot 13 - Tel call made to App 1 or 2, DD/MM/YY. Advised App 1 or 2 of outstanding debt figure. No further action as XX/XX/XXXX to XX/XX/XXXX outstanding overpayment has already had Time to Pay arrangement set up as per retained household note XX/XX/XXXX. WLA Customer has already agreed a TTP with DMTC so no further action is necessary.
ON18 - *\*Case selected for Cross Award Recovery** This is a system generated note. The overpayment(s) from this claim has/have been moved to the latest ongoing claim for collection by Cross Award Recovery. Details can be viewed in the Cross Award Summary screen.
ON19 - Cross Award Recovery - Manual suspension/Appeal marker used to transfer o/p back to tax year 20XX-20XX. This allows the remission/change to be applied to the correct year. Award not under appeal. (delete as appropriate)  
  Award has been selected for Cross Award Recovery but remit/change applies. For remission/change to be applied a manual suspension or an appeal marker is added to transfer the o/p back to the originating year. Then the manual suspension/appeal marker should be removed to allow further debt recovery action and the remission/change should then be applied.
   
  ON20 - Cross Award Recovery – Overpayment Suspension marker used to transfer o/p back to tax year 20XX-20XX. This allows the remission to be applied to the correct year. Overpayment not under dispute.
  Award has been selected for Cross Award Recovery but remit/change applies. For remission/change to be applied an overpayment suspension marker is added to transfer the o/p back to the originating year. Then the remission/change should be applied and then the  marker should be removed to allow further debt recovery action.  
  ON21 - TC2027 mailshot sent re Extended Cross Year Recovery. TC2027 mailshot sent re Extended Cross Year Recovery.
  ON22 - Claim selected for Extended Cross Year Recovery. Claim selected for Extended Cross Year Recovery
  ON23 - Letter received dd/mm/yy from (insert originator of letter) advising that customer/partner declared bankrupt on dd/mm/yy. Overpayment recovery by cross year/cross award. Recovery suspended pending further action Customer declared bankrupt. Overpayment being recovered by cross year/cross award recovery. Recovery suspended.

 

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Overpayment reviews

These cases are looked at again due to the customer supplying further information or disagreeing or questioning the disputed overpayment (DOP) decision already made.

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
   
OP01 - Overpayment Review (insert tax year). Post received (DD/MM/YY). Customer has supplied no further evidence. Original decision dated (DD/MM/YY) upheld. No further review of this decision applicable. Letter issued. Self-explanatory.
OP02 - Overpayment Review (insert tax year). Post received (DD/MM/YY). Decision dated (DD/MM/YY) upheld. Overpayment due to (reason). No further review of this decision applicable. Letter issued. Self-explanatory.
This Note no longer used from 1 June 2014  
OP03 - Overpayment Review (insert tax year). Post received (DD/MM/YY). Decision dated (DD/MM/YY) overturned/upheld. (Remitted in full/part/not remitted). (Amount remitted £00.00, reason/amount not remitted/fully recoverable £00.00, reason). No further review of this decision applicable. Letter issued. No longer used from 1 June 2014.  
  OP04 - Overpayment Review. Post received (DD/MM/YY). CMA case (insert tax year). (incorrect advice proven/not proven). Amount remitted due to incorrect advice (£00.00). Amount outstanding (£00.00). No further review of this decision applicable. Letter issued Self-explanatory.
  OP05 - Overpayment Review (insert tax year). Post received (DD/MM/YY). Referred to (TALLO/Manager/M1/Compliance/Restore). BF (DD/MM/YY) Self-explanatory.
  OP06 - Overpayment Review (insert tax year). Post received (DD/MM/YY). Case passed to (MAPTH team to consider hardship claim/Time to pay team to consider request) No further review of this decision applicable. Letter issued. MAPTH is a team that considers manually adjusting payments to prevent hardship because of the overpayment recovery rate. Time to Pay referrals should be made when there is an ongoing award for that particular claim.
  OP07 - Overpayment Review (insert tax year). Post Received (DD/MM/YY). Previous case paper requested/letter to customer for more information. BF (DD/MM/YY) Self-explanatory.
  OP08 - Overpayment Review (insert tax year). Post received (DD/MM/YY). Decision dated (DD/MM/YY) changed. Remitted in full/part* Amount remitted £XX.XX(insert reason)/amount not remitted £XX.XX (insert reason* (*delete as appropriate). No further review of this decision applicable. Letter issued. Self-explanatory.
  OP09 - Overpayment Review (insert tax year). Post received (DD/MM/YY). PVE problem identified on claim. Transferred to PVE group for their action Self explanatory.
  OP10 - Overpayment Review (insert tax year). Post received prior amended/ to previous decision dated (DD/MM/YY). Case to PA Self-explanatory.
  This Note no longer used from 1 June 2014  
OP11 - Overpayment Review (insert tax year) No further evidence provided by customer for review of original Dispute. No further review of this decision applicable. TC915 issued. After review of original dispute, the overpayment stands.
  This Note no longer used from 1 October 2013
OP12 - Overpayment Review (insert tax year) TC915c sent. Case has been previously reviewed, no further evidence provided for further review There has already been a review, customer asks for further review but does not provide any new or further evidence to support this, so no further review can be conducted unless new or further evidence is supplied.  
  OP13 - Overpayment Review of dispute for 200X / 200X under review on group XX Date DD/MM/YY Self-explanatory.
  OP14 - *\*DOP Review** 200X / 200X Recalled original papers from storage, new correspondence held in BF run. Group XX’ Self-explanatory.
  OP15 - *\*DOP** Test Case - One Review - Case being worked at SMU/CSSG GRP/Team/ PID DOP One Review Trial. Customer has asked for a review of their decision to recover their overpayment. The case is being worked by TCO.
  OP16 - *\*DOP** Test Case - DOP through Settlement Process - Case being reviewed by Model Office Tm/PID Ext. Correspondence has been received from the customer requesting a review of the decision to recover their overpayment. The case is being worked by the Model Office.
  OP17 - *\*DOP** Test Case - DOP through Settlement Process - Case reviewed by the Model Office The customer has had a review of the decision to recover their overpayment. If the customer requests a further review they will have to write to us again with further information and ask us to look at our decision again.
  OP18 - *\*DOP** Test case - One Review Process - Case has been worked at CSSG GRP Team/PID. Subsequent DOP correspondence received by WDC and sent to CSSG Review team. DOP One Review Trial-Ops 1. Subsequent DOP corres received. Overpayment corres received by the Work Distribution Centre and sent to CSSG review Team.
  OP19 - *\**DOP*** Test case - One review Process - Case being worked at CSSG GRP/ team/PID. Customer/*has already had one review/* is out of time for a review/*No other issues/* No further review is applicable. TC637/ duplicate TC637 issued to customer. (*delete as appropriate) DOP One Review Trial Ops 1. Ops 1 case being worked by review team. Customer has requested a further review - no other issues mentioned - no further review is applicable. Case worker to send letter TC637or a duplicate TC637.
  OP20 - *\*DOP*** Test Case- One Review Process- Case being worked at CSSG GRP/ team/PID. Customer/* has already had one review/* is out of time for a review. *No other issues. * No further review is applicable. *2 x TC637 issued on DD/MM/YY and DD/MM/YY. No response sent to customer - correspondence to PA. (delete as appropriate) DOP One Review Trial Ops 1. Case being worked by Review Team. Customer has had one review and been sent two TC637 letters. No other issues. No further review is applicable. No response to customer. Corres to PA.
  OP21- *\*DOP*** Test Case- One review-Case has been worked at CSSG GRP/team/PID. Customer/* has already has one review/* is out of time for a review.* No further review is applicable. (delete as appropriate) DOP One Review Trial Ops 1. Case has been worked by Review Team. Customer has had one review- is out of time for a review- no further review is applicable. Case worker to follow One Review Process via their manager or Ops 1 BIT Technical Team.
  OP22 - Overpayment review (insert tax year). Customer deemed out of time, no reason for lateness*/reason for lateness not accepted* (*delete as appropriate). TC637 issued GRP/TM/PID Customer has requested a review of the decision to recover their overpayment. Their request to review is out of time and has not been accepted.
  OP23 - Overpayment review (insert tax year). Customer was originally deemed out of time, reason for lateness accepted*/not accepted TC637 issued, no further review of this decision applicable* (delete as appropriate) Customer has requested a review of their decision to recover their overpayment. Their request has been accepted/not accepted. Where the review has not been accepted we will not review the decision.
  OP24 - Overpayment review (insert tax year). Customer has already had a review, no further review given. TC637 sent*/No letter sent, case papers to PA Customer has asked for a further review after we have told them that we would not consider any further reviews.

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Debt Management and Banking (DMB) referrals

The award is checked for details to see how the overpayment has occurred. A letter is then sent to the customer explaining to them the reasons for the overpayment.

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
   
OR01 - COP 26, explanation letter and form TC846 issued to (insert details). Overpayment reason is (insert reason) This Household Note establishes that an explanation has been given to the customer regarding why they’ve incurred an overpayment. Form TC846 and a COP 26 have been sent to the customer. The customer can use the forms to dispute the overpayment and give their reasons why they feel it should not be recovered. If the customer completes these forms and wishes to dispute the overpayment, this will be sent to the appropriate Disputed Overpayments Team.
OR02 - (Recorded/Registered) letter (number) redirected to (insert details) (DD/MM/YY) Self-explanatory.

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Penalty Debt Recovery

The customer is contacted by telephone to discuss repayment of the debt and to secure payment. Debt Management and Banking (DMB) systems are used to record payments.

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
   
OT01 - PI number - Penalty Debt recovery. Tel call made to cust DD/MM/YY. Unable to make contact. Self-explanatory
OT02 - PI number - Penalty Debt recovery. Tel call made to cust DD/MM/YY. Caller failed security questions. Call ended. Self-explanatory
OT03 - PI number - Penalty Debt recovery. Tel call made to cust DD/MM/YY. Cust has refused to engage over the telephone. Call made to customer to discuss repayment options for Penalty debt. Customer refused to discuss this over the telephone. Referred to DMB
OT04 - PI number - Penalty Debt recovery. Tel call made to cust DD/MM/YY. Cust does not believe we are HMRC. Advised to call Miscellaneous Charges Unit (MCU). Self-explanatory
OT05 - PI number - Penalty Debt recovery. Tel call made to cust DD/MM/YY. Cust unemployed and has no savings. Unable to discuss repayment options at this stage. Advised cust DMB will contact them at a future date. Self-explanatory
OT06 - PI number - Penalty Debt recovery. Tel call made to cust DD/MM/YY. Cust has a long term illness with little prospect of improvement. Advised cust DMB will contact them at a later date. Self-explanatory
OT07 - PI number - Penalty Debt recovery. Tel call made to cust DD/MM/YY. Cust has long term illness which may improve in the future. Advised cust DMB will contact them at a future date. Self-explanatory
OT08 - PI number - Penalty Debt recovery. Tel call made to cust DD/MM/YY. Income and expenditure calculation completed. Cust does not have any disposable income. Advised cust that DMB will contact them at a future date. Self-explanatory
OT09 - PI number - Penalty Debt recovery. Tel call made to cust DD/MM/YY. Advised cust of outstanding debt figure. Cust agreed to repay amount in full (£ enter amount), for period end DD/MM/YY. Auth code XXXXX. Advised the customer of debt balance due. Customer agreed to repay the debt in full over the telephone. One off payment taken over the telephone and entered onto Telephone Payment Service (TPS)
OT10 - PI number - Penalty Debt recovery. Tel call made to cust DD/MM/YY. Advised cust of outstanding debt. Cust agreed to repay amount in full*part*(delete as appropriate) over the telephone. Card payment declined. Advised cust DMB will contact them at a future date. Call made to customer. Customer advised of the debt balance due. Customer agreed to pay balance in full*part*over the telephone. Card payment declined by bank. No other method of payment available. Advised customer DMB will contact them
OT11 - PI number - Penalty Debt recovery. Tel call made to cust, DD/MM/YY. Advised cust of outstanding debt amount. Time to Pay agreed. One off payment of £XX.XX and X payments of £XX.XX commencing DD/MM/YY. Final Payment of £XX.XX due DD/MM/YY. Customer advised that interest charge will be calculated once final payment made. Call made to customer. Advised customer of the debt balance due. Customer agreed to repay the debt balance using Time to Pay agreement. One off payment taken and then regular instalments thereafter. Customer also advised that interest charge will be calculated once final payment made.
OT12 - PI number - Penalty Debt recovery. Tel call made to cust, DD/MM/YY. Advised cust of outstanding debt figure. Promise to pay agreed but requires payslips. MCU will issue payslips. Call made to customer. Customer is not happy to give bank details over the phone and has requested that we send them a payslip to repay the debt. DMB Miscellaneous Charges Unit will issue the payslips
OT13 - PI number - Penalty Debt recovery. Tel call made to cust, DD/MM/YY. Advised cust of outstanding debt. Promise to Pay agreed but customer will not provide bank details over the phone. Direct Debit form required. Referred customer to DMB Miscellaneous Charges Unit. Call made to customer. Customer advised of debt balance due. Customer will not provide bank details over the phone and has requested Direct debit form to complete. Referred customer to DMB Miscellaneous Charges Unit who will issue the form.
OT14 - PI number - Penalty Debt recovery. Tel call made to cust, DD/MM/YY. Advised Customer of outstanding debt figure. No further action required as penalty charge already paid in full. Time to pay (TTP) arrangement set up as per retained household note DD/MM/YYYY. Customer has already agreed Time to Pay with SAFE so no further action required.
OT15 - PI number - Penalty Debt recovery. Tel call made to cust, DD/MM/YY. Unable to set up time to pay (TTP) as amount is less than £10 a month or £2 per week. Advised cust DMB will contact them at a future date. Self- explanatory
OT16 - PI number - Penalty Debt recovery. Tel call made to cust, DD/MM/YY. Cust unwilling to pay penalty charge until appeal dealt with. Cust advised that interest on penalty charge will continue to accrue during appeal period. Call made to customer re payment of penalty charge. Customer intends to appeal and is unwilling to pay penalty charge until the outcome of the appeal. Advised customer that interest on the penalty charge will continue to accrue during the appeal period.
OT17 - PI number - Penalty Debt recovery. Tel call made to cust, DD/MM/YY. Cust has made part payment of penalty charge. Advised cust that interest will accrue on the penalty charge balance. Call made to customer re payment of penalty charge. Customer has been advised that interest will continue to accrue on the penalty charge balance.
OT18 - PI number - Penalty Debt recovery. Tel call made to cust, DD/MM/YY re payment of penalty charge. Cust states payments are currently being made against NTC debt. MCU telephone number given to cust so payments can be prioritised against interest baring penalty charge. Call made to customer re payment of penalty charge. Customer has stated that they are currently making payments against the NTC debt. Miscellaneous Charges Unit telephone number given to customer so they can arrange for further payments to be transferred against penalty charge which is interest baring.
OT19 - PI number - Penalty Debt recovery. Tel call made to cust, DD/MM/YY. Cust states that they have not received the Penalty Determination notice. Advised customer notice would be re-issued. Call made to customer re payment of penalty charge. Customer has stated they have not received the Penalty Determination notice. Customer advised that notice will be re-issued by Penalty Officer.
OT20 - PI number - Penalty Debt recovery. Tel call made to cust, DD/MM/YY regarding an outstanding penalty charge. Further calls will be made. DO NOT TRACE ON GAL. Call made to the customer regarding outstanding penalty charge but unable to contact customer. Further call attempts will be made. DO NOT TRACE ON GAL.

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Suspended overpayments work list

These cases have had the overpayment suspended pending investigation. A number of one-off exercises will be undertaken to clear this work list.

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
   
This Note no longer used from 13 October 2007  
OW01 - WTC run on processed £XXX.XX remitted from WTC. Customer ceased working 16hrs from XX/XX/XX. TC935 sent by (group xx team xx) A four-week run-on has been processed for customer whose work hours have dropped below the level for ongoing WTC entitlement. This has been done by remitting the amounts specified.
  This Note no longer used from 13 October 2007
OW02 - TC936 issued on XX/XX/XX reply required by XX/XX/XX. (group xx team xx) Form TC936 has been sent to the customer to obtain work history information.
  This Note no longer used from 13 October 2007
OW03 - Corrective action identified and (insert details of C of C applied). C of C letter issued to customer by (group xx team xx) The award was incorrect. A correction has been applied on the computer and the customer informed.  
  OW04 - WTC Run on referral recd not processed as continuing WTC entitlement/customer sentenced to prison (*delete as appropriate). No letter sent A four-week run-on referral was received, but no run-on was calculated because there is ongoing WTC entitlement. Therefore, the run on is not applicable.
  OW05 - TC934 issued on XX/XX/XX. £XXX.XX remitted from WTC for (tax year) by (group xx team xx) Notional offset applied. Letter TC934 sent to customer to explain this.
  OW06 - Case still being worked by the TCO RLS team Self-explanatory.
  OW07 - Referred case to Cumbernauld for RLS tracing Self-explanatory.
  OW08 - No trace of the CLMT address. Remitted O/P of £XXXX for (tax year) as class 1 - Gone Unknown by (group xx team xx) Self-explanatory.
  OW09 - Referred case to DMB / DMCO to check remission for (tax year) by (group xx team xx). Case dealt with by XXXXXX recovery office on telephone number / fax number XXXXXXX Self-explanatory.
  OW11 - CLMT address traced, class 1 remission cancelled by (group xx team xx). O/P to be recovered Self-explanatory.
  This Note no longer used from 13 October 2007  
OW12 - £XXX.XX remitted for (tax year) by (group xx team xx) Self-explanatory.
  This Note no longer used from 13 October 2007
OW13 - Overpayment Suspended and Manual Corre marker set. Awaiting further guidance. Case BFd until 31/07/07 by (group xx team xx) Self-explanatory.
  This Note no longer used from 13 October 2007
OW14 - Overpayment Unsuspended and Manual Corre marker lifted to apply Notional Offset by (group xx team xx) Self-explanatory.  
  OW15 - Payment suspended temporarily to correct work history by (group xx team xx) Work history requires correction. Payments have been temporarily suspended prior to applying the correction, to ensure no incorrect payments are issued to the customer.
  OW16 - Remission cancelled to correct work history by (group xx team xx). Cancel Remission Proforma completed Work history requires correction. Remission cancelled prior to applying correction, to ensure no incorrect payments are issued to the customer.
  OW17 - WTC run on (£XXXX). Customer ceased working 16 hours from DD/MM/YY. Unable to process run on and issue TC935 until RLS is resolved. Calculation = AV(a version)(WTC £+CCC £ / days x 28)(delete as appropriate)=(£).(group xx team xx) A four-week run-on has been calculated for customer whose work hours have dropped below the level for ongoing WTC entitlement. We’re unable to issue the payment or notification letter due to the claim being RLS.
  OW18 - WTC run on referral recd not processed as unable to contact the customer to confirm employment ceased date. No letter sent A four-week run-on referral was received, but no run-on was calculated because we’ve been unable to contact the customer to find out the correct end date of employment. Therefore the run on is not applicable.
  OW19 - Work history is correct. Case transferred to relevant MU (XXXXXX) (group xx team xx) The work history has been checked and is correct. Transferred to relevant MU.
  This Note no longer used from 14 May 2008, replaced by OW34 and OW35  
OW20 - WTC run on processed £XXX.XX *remitted from WTC / *paid by manual giro (*delete as appropriate). Customer ceased working 16hrs from XX/XX/XX. TC935 sent by (group xx team xx) A four-week run-on has been processed for customer whose work hours have dropped below the level for ongoing WTC entitlement. This has been done by remitting or paying by manual giro the amounts specified.  
  OW21 - TC664 issued on XX/XX/XX (reason for issue) reply required by XX/XX/XX. (group xx team xx) Form TC664 has been sent to the customer to obtain work history information.
  OW22 - Corrective action identified (insert details of C of C applied). Application version date is the same as the creation date of the work list item by (group xx team xx) The award was incorrect and a correction has been applied on the computer.
  OW23 - *TC933 / *TC941 (*delete as appropriate) issued to the customer. £XXX.XX remitted for (tax year) by (group xx team xx) The customer has been informed of the correction to the work history and the remaining overpayment has been remitted.
  OW24 - TC933 Issued to the customer as corrective action has been applied by (group xx team xx) The customer has been informed of the correction to the work history.
  OW25 - TC948 Issued to the customer as corrective action has been applied. Remaining overpayment will be recovered The customer has been informed of the correction to the work history and any remaining overpayment will be recovered.
  OW26 - R92TC (No) Created (date) for (£) to be paid to App1/2 (del as req) - awaiting auth. Calculation = AV (a version) (WTC £+CCC £ / days x 28) (delete as appropriate) = (£). TCO(GB)GrpXX(initials)/(PID). Delete Current tax year plus 5 years (actual date) Request for a manual cashcheque is awaiting authorisation.
  OW27 - AT - WTC run on - suspended O/P work list - held for processing on Team/Initials/PID Self-explanatory.
  OW28 - AT - WTC run on - referral received - held for processing on Team/Initials/PID Self-explanatory.
  OW29 - WTC 4-Week run-on case. Stencil issued to Technical Advice Line for case to be processed through CR1379/80. BF to XX/XX/XX. (Group/Team/Initials) Four-week run-on cases that are stuck on PXCS are pushed through CR1379/80, teams complete a stencil and send to TAL.
  OW30 - WTC 4-Week run-on case. WTC only case. Unable to process through CR1379/80. Payments suspended to prevent further overpayment. (Group/Team/Initials) CR1379/80 unsuccessful, WTC-only case has system payments suspended.
  OW31 - WTC 4-Week run-on case. Until change has processed, do not lift the suspension on this case. (Group/Team/Initials) Self-explanatory.
  OW32 - WTC 4-Week run-on case. Both WTC & CTC case. Unable to process through CR1379/80. Payments suspended to prevent further overpayment. Case referred to Manual Payments to continue CTC payments. (Group/Team/Initials) CR1379/08 unsuccessful, CTC and WTC case has system payments suspended and referred to manual payments for CTC.
  OW33 - Unable to action 4 week run on referral. RLS marker still present after 6 weeks. Documents sent to storage. If run on still applicable, please complete new ‘Entitlement has Ended’ stencil. (group xx Team xx) Self-explanatory.
  OW34 - WTC run (£). Amount remitted (£). (£) paid by Giro Cheque. Customer ceased working 16hrs from xx/xx/xx. TC935 sent by TCO (GB) Grp XX (initials)/ (PID). Delete Current tax year plus 5 years (actual date xx/xx/xx) To be used in conjunction with OW26 and is for cases when the four-week run-on has been processed by partially remitting against a WTC overpayment and the remainder is issued by cashcheque.
  OW35 - WTC Calc = AV(a version)(WTC +CCC/days x 28) (delete as app) = (£). WTC (£).Amount remitted (£). (£) paid by BACS. Customer ceased working 16hrs from xx/xx/xx. TC935 sent by TCO (GB) Grp XX (initials)/ (PID).Delete Current tax year + 5 Standalone note to be used when the run on has been remitted and the remainder is paid by BACS payment.
  OW36 - WTC run on, (£) remitted. No pymt issued to Clmt. Clmt ceased working 16 hours from xx/xx/xx. Cal =AV(a version number)(WTC £+CCC£/days x 28) (delete as appropriate) = (£).TC935 sent by TCO (GB) Grp XX (initials) /(PID). Delete Current tax year + 5 To be used when the run-on has been fully remitted from the outstanding overpayment. No payments issued at all.
  OW37 - Notional IS/JSA Offset has been considered but does not apply Notional offset is not applicable because the customer has already received IS or JSA for the relevant period.
  OW38 - WTC Run On not processed as customer ceased work prior to 06/04/07. (Group/Team/Initials) Used when referral received with job end date prior to 06/04/2007. There would be no entitlement to the run-on if the job end date was prior to 06/04/2007.
  OW39 - WTC Run On - Suspended Overpayments Work List not processed as customer ceased work prior to 06/04/07. (Group/Team/Initials) Work list entry populated with job end date prior to 06/04/2007. There would be no entitlement to the run-on if the job end date was prior to 06/04/2007.
  OW40 - AT - Post Finalisation Of WTC 4 Week Run On case. PY version not (*FINAL ACT/*FINAL MAN/*FINAL AS ACT). Case held in BF until (xx / xx / xx) Grp(xx) / Team / Initials (*Delete as appropriate) Used when we cannot check the four-week WTC run-on payment as the award version is not yet at Final Act. Final Est, Final as Act or 2SD.
  OW41 - R92TC (S/N) for £(xx.xx) WTC paid to (Customer’s name). Pymt is based on actual PY inc and covers (Job end date) to (end of 28 date period). TC1006 sent by TCO (GB). Grp(xx)/(Team)/(Initials) Manual cashcheque has been issued to cover a shortfall in a previous four-week WTC run-on payment, covering the full 28-day period.
  OW42 - R92TC (S/N) for £(xx.xx) WTC paid to (Customer’s name). Pymt is based on actual PY inc and covers (Job end date) to 05/04/08. TC1006 sent by TCO (GB). Grp(xx)/(Team)/(Initials) Manual cashcheque has been issued to cover a shortfall in a previous four-week WTC run-on payment of less than 28 days.
  OW43 - Post Finalisation 4 week run on calcs complete. Entitlement to 4 week run on based on actual PY inc the same, no further action required. Grp(xx)/(Team)/(Initials) Clerical check of the four-week WTC run-on payment has been made. The amounts calculated are the same.
  OW44 - Post finalisation 4 week run on calcs complete. Entitlement to 4 week run on based on actual PY inc does not exceed amount paid initially. No further action required. Grp(xx)/(Team)/(Initials) Clerical check of the four-week WTC run-on payment has been made. The amount is less than that initially paid.
  OW45 -  
Note: not in use.    
  OW46 - Post Finalisation Of Working Tax Credit Run On case. Unable to action as claim is RLS. Case held in BF until (xx / xx / xx) Grp(xx)/Team/Initials Self-explanatory.
  OW47 - Unable to action Post Finalisation Of Working Tax Credit Run On case due to RLS marker. No further action taken. Grp(xx)/Team/Initials Self-explanatory.
  OW48 - Post Finalisation Of WTC 4 Week Run On case. PY version identified as S.O.A. Case held in BF until 28/02/09, at which time check to see if case has been restored. Grp(xx) / Team / Initials Self-explanatory.
  OW49 - Post Finalisation Of WTC 4 Week Run On case. 2SD now passed. Case still S.O.A and no chance of restore. No Post Finalisation checks to carry out. Grp(xx) / Team / Initials When the post-finalisation check of the four-week run-on was carried out, the status of the case was SOA. The 2nd Specified Date has now passed and there will be no chance of a restore. Therefore we will not consider the post-finalisation check on these cases.
  OW50 - Post Finalisation Of WTC 4 Week Run On case. Insufficient information available as customer is receiving manual payments, therefore unable to action. Grp(xx) / Team / Initials Case has not finalised on the tax credits computer and the customer is receiving manual payments. Not enough information to consider the post finalisation check. No further action taken.
  OW51 - 2ND Request for DMCO to check remission. Case dealt with by XXXXXX Recovery Office on telephone number XXXXXXX Self-explanatory.
  OW52 - Telephone call to DMCO, agreed to check remission by XX/XX/XX Self-explanatory.
  OW53 - Subsequent change reported, claim has ceased/terminated xx/xx/xx, exception not applicable, no further payment of the 4 week run on appropriate The customer has reported a subsequent change during the four-week run-on period that has ceased or terminated the claim. The disability, 50+ or last child leaving the household exceptions do not apply. Payment of the remaining part of the four-week run-on is not appropriate.
  OW54- Subsequent change reported, claim has ceased /terminated xx/xx/xx, exception is applicable. The remaining period of the 4 week run on paid without the disability/50+/child element by user requested payment The customer has reported a subsequent change during the four-week run-on period that has ceased or terminated the claim. The disability, 50+ or last child leaving the household exceptions do apply. Payment of the remaining part of the four-week run-on paid by User Requested Payment without the disability/50+/child element.
  OW55 - CLMT deceased. No trace of the CLMT address. Remitted O/P of £XXXX for (tax year) as class 2 - Death No estate & Insolvency by (group xx team xx) Self-explanatory.