Commentary

A4.333 Assessments to recover over-repayments of tax

Administration and compliance

A4.333 Assessments to recover over-repayments of tax

A4.333 Assessments to recover over-repayments of tax

Income tax and capital gains tax

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

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial