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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: Obtaining the claimant's agreement

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.

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