Related HMRC Manuals

14(1)  Where–

(a)any amount has been paid at any time to any person by way of a repayment under a relevant repayment provision, and

(b)the amount paid exceeded the amount which the Commissioners were liable at that time to repay to that person,

the Commissioners may, to the best of their judgment, assess the excess paid to that person and notify it to him.

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