RM5140 | Over-repayments: Introduction

An over-repayment arises whenever too much tax or repayment supplement is

• set-off

or

• repaid to a claimant or the nominee.

You are likely to find out about an over-repayment when

• the claimant asks you to check or explain the amount of a repayment or set-off

• you check a later claim in detail

• you receive additional information about a claim.

This section tells you

• what to do when you find out about an over-repayment

• how to decide whether to recover an over-repayment

• what to do if the over-repayment is due to Official Error

• how to recover an over-repayment

the steps to take

what to do if there is no reply

how to deal with replies

• how to deal with forms R97

• what to do if an Inspector or Collector asks you to recover an over-repayment by assessment.