Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Repayment Claims Manual

RM5140P · Day to day work: over-repayments

  • RM5140 · Over-repayments: Introduction
  • RM5144 · Over-repayments: when you find out about an over- repayment
  • RM5148 · Over-repayments: whether to recover an over- repayment
  • RM5150 · Over-repayments: Consider Official Error
  • RM5152 · Over-repayments: £100p and due to Official Error
  • RM5156 · Over-repayments: How to begin to recover an over- repayment
  • RM5160 · Over-repayments: deciding whether the payable order has been cashed
  • RM5164 · Over-repayments: The payable order has not been cashed
  • RM5172 · Over-repayments: Obtaining the claimant's agreement
  • RM5174 · Over-repayments: whether recoverable
  • RM5176 · Over-repayments: How to deal with replies
  • RM5184 · Over-repayments: R97 passed to RSO and circumstances change
  • RM5188 · Over-repayments: Copy of receipt received from BSO, CAP Shipley
  • RM5192 · Over-repayments: Clearance of over-repayments Register entries by RSO
  • RM5194 · Over-repayments: R97 payment not made for recoverable over-repayment
  • RM5195 · Over-repayments: assessment to recover over- repayment
  • RM5196 · Over-repayments: Assessments to recover an over- repayment
  1. Day to day work: over-repayments: contents
  2. Over-repayments: £100p and due to Official Error

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' for under-assessment’.

PreviousNext
PrivacyTerms