Chapter TCM0226100
| Published date | 09 April 2016 |
| Record Number | TCM0226100 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
When an award is finalised, a Finalised Award Notice is sent to the customer. This will include information about whether the award was
- overpaid
- underpaid
or - balanced.
For more information, follow the guidance in TCM0232220.
After receiving a form notifying them of an overpayment, a customer may contact you to dispute their overpayment.
This guidance takes you through the initial action to take when you first receive contact from the customer about disputing their overpayment. It also tells you how to suspend overpayment recovery if this is appropriate.
If an overpayment shows for multiple years, you may need to suspend recovery for each of those years.
You must use the second part of this guidance when you are following the guidance in TCM0224120.
GuidanceNote: When sending customer, staff or process data to another individual or team, make sure you follow the latest data security guidelines or contact the Data Guardian or Data Security Team for advice.
Step 1If you are dealing with a returned form TC908
- link it with the original correspondence
- go to Step 3.
If you are dealing with an expired BF date, go to Step 2.
If you are dealing with new correspondence, go to Step 3.
If you need to set a Manual Suspension marker, go to Step 8.
If you need to remove a Manual Suspension marker, go to Step 8.
Step 2If you are dealing with an expired BF date and this is the first time it has expired
- prepare and send letter TC609 to the customer
- set a BF date for the correspondence of 15 days in the future
- take no further action.
If you are dealing with an expired BF date and this is the second time it has expired
- dispose of the correspondence
Note: Follow your local procedures to dispose of the correspondence within the protectively marked waste. - take no further action.
Check the correspondence.
If the correspondence includes the customer’s name and NINO
- complete the cover sheet with the customer’s name and NINO and keep this with the correspondence
- go to Step 5.
If the correspondence does not include the customer’s NINO and/or you cannot establish the customer’s details from the information provided
- attempt to trace the NINO. For how to do this, use TCM1000014
- go to Step 4.
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Step 4If you cannot trace the NINO
- prepare and send form TC908 (Word 188KB) to the customer
- set a BF date for the correspondence of 15 days in the future
- take no further action.
If you can trace the NINO
- complete the cover...
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