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HMRC internal manual

Tax Credits Manual

Payment - overpayments (A-C): Overpayments - certificate of debt - explanation (Info)

Use this guidance when an explanation is required by Debt Management and Banking (DMB)

  • when an overpayment hasn’t been repaid


  • the explanation is needed in order to proceed with enforcement action through the court.

An explanation of how the overpayment happened is normally required when

  • the Recovery Office commence County Court action


  • the customer enters a defence.

The Recovery Office will send a request for an explanation to Tax Credit Office along with a Certificate of Debt. Following the initial court proceedings, if the judge in the case directs that more evidence is required, DMB may request a further explanation and/or information.

There is an Action Guide for this subject, select TCM0224200 to access it