Chapter TCM0230060
| Published date | 09 April 2016 |
| Record Number | TCM0230060 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Before you follow this guidance make sure you
- have the correct user roles to follow this guidance
- have access to the Remissions database
The make remission function will allow you to manually remit an overpayment or cancel an existing remission. Before making a remission you must follow the guidance in TCM0224140.
Benefits and Credits (B & C) staff must only use the following remission classes
- Class 1 - Gone Unknown - Full remission
- Class 2 - Death no Estate and Insolvency
- Class 5A - Hardship
- Class 5B - Official Error - Full or partial remission
- Class 11 - Income Support/NTC Nominal set off (Notional Entitlement) - Full or partial remission
- Class 13 - Other - Full or partial remission. Used by Compliance only.
B & C staff must not use any other remission classes that are available.
GuidanceNote: Before carrying out any remission action staff will need to check whether the overpayment in dispute relates to a Universal Credit case. For how to do this, use TCM1000630
Step 1If you want to make a remission, go to Step 2.
If you want to cancel a remission, go to Step 4.
If you are dealing with an expired BF following setting an appeals marker relating to cross award recovery, go to Step 5.
If you are dealing with an expired BF because you are waiting for debt to transfer to DWP, go to Step 7
Step 2Access the ‘View Claim Summary - Signals’ screen to check if the overpayment in dispute has been transferred for Cross Award Recovery, for how to do this use TCM1000117.
If the overpayment in dispute has been selected for cross award recovery, go to Step 3.
If the overpayment in dispute has not been selected for cross award recovery, go to Step 5.
If the overpayment in dispute relates to a Universal Credit case, go to Step 5.
Step 3Calculate the amounts to remit, for how to do this follow the guidance in TCM0224140.
- select the claim and award period that the dispute relates to
- add an appeal marker to the claim, for how to do this use TCM1000444
- update Household notes with message ON19. For how to do this, use TCM1000001
- BF overnight
- take no further action.
Note: The application of the appeal marker will move the overpayment from the current ongoing claim to the claim from where the overpayment was transferred.
Access ‘Make remission’ function, for how to do this use TCM1000221.
- select the remission that you want to cancel
- select ‘Cancel’ remission
- select ‘OK’
- take no further action.
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