RM5304 | Management and security: over-repayments at annual balance
From HM Revenue & Customs · Repayment Claims Manual
Soon after the last Friday in October, each year you will get lists from BOD, CAP Shipley of over-repayment cases. The lists show
the forms R97 received and the amounts
details of cancellations and reductions
what items are outstanding at the last Friday in October.
You will get a duplicate copy of list (c).