A4.333 Assessments to recover over-repayments of taxIncome tax and capital gains taxHMRC may make an assessment to recover any amount of tax over-repaid (by actual payment or by set-off), with the amount assessed being recovered as if it were unpaid tax. The assessment may be made in different circumstances. Where the over-repayment can be recovered by way of a discovery assessment, see A6.7081. Where the repayment has been made in error and the use of the discovery provisions is not appropriate (for example where a duplicate repayment has been made), special provisions apply2.The amount to be recovered includes any repayment supplement (see A4.630) paid in respect of the amount over-repaid3.An assessment may be made at any time before the later of4: • the end of the year of assessment following that in which the repayment was made, or
HMRC may make an assessment to recover any amount of tax over-repaid (by actual payment or by set-off), with the amount assessed being recovered as if it were unpaid tax. The assessment may be made in different circumstances. Where the over-repayment can be recovered by way of a discovery assessment, see A6.7081. Where the repayment has been made in error and the use of the discovery provisions is not appropriate (for example where a duplicate repayment has been made), special provisions apply2.
The amount to be recovered includes any repayment supplement (see A4.630) paid in respect of the amount over-repaid3.
An assessment may be made at any time before the later of4:
• the end of the year of assessment following that in which the repayment was made, or
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