TCM0166040 - Notes - Standardised Messages (O): Standardised Messages - O - overpayments (codes from ON to OZ) - HMRC internal manual gov.uk - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from gov.uk Daily Mail and Mail on Sunday newspapers.
COM23130 - Assessing: CTSA assessments: handling non-COTAX charges
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Follow the guidance at COM23132 to raise non-COTAX charges.
These charges include assessments in respect of Paragraph 52 Schedule 18 FA 1998 - recovery of over-repayments for APs ending on or after 1 July 1999, Section 252 (1) (b) ICTA 1988 - recovery of excessive tax credit payment or set-off, Section 956 / 957 ITA 2007 or Schedules 13 / 16 ICTA 1988. Also, for APs ending before 1 July 1999:
section S419 ICTA 1988 - close company loans to participators
section 747 ICTA 1988 - controlled foreign companies
section 30 TMA 1970 - recovery of over-repayments.