RM5172 | Over-repayments: Obtaining the claimant's agreement
From HM Revenue & Customs · Repayment Claims Manual
When an Inspector has told you that the over-repayment is recoverable and how to recover the over-repayment
write to the claimant or agent and say what you propose to do, for example
set-off all the over-repayment against another claim or claims
set-off part of the over-repayment against another claim or claims
ask the claimant to repay some or all of the over-repayment
include a computation, explanation and apology
ask for agreement to your figures and to the way you propose to recover the over- repayment
tell the claimant that you can recover the over-repayment formally by assessment if you have to
put the file on special B/F for 10 days to await a reply.