RM5152 | Over-repayments: £100p and due to Official Error
From HM Revenue & Customs · Repayment Claims Manual
Take the following action if the over-repayment is over £100 and recoverable but there has been an Official Error.
If the Official Error instructions allow you to waive the whole over-repayment ask an RE or Inspector to authorise the waiver as follows. Send
over-repayments less than £ 400 to an RE
over-repayments £ 400 or more to an Inspector
If the Official Error instructions at AP4732 onwards allow you to waive part of the over- repayment
follow the steps at RM5156
decide how much of the over-repayment you can forgo
when you ask the claimant to agree your proposals
follow the instructions at RM5172
but
include items (B), (C) and (D) from AP4740(b)(ii) substituting the words
over- repayment' forunder-assessment’.