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RM5144 | Over-repayments: when you find out about an over- repayment

From HM Revenue & Customs · Repayment Claims Manual

When you find out about an over-repayment

  • if the Collector has asked you to recover an over-repayment by assessment go to RM5196

  • otherwise decide whether to recover the over-repayment with the help of RM5148.