CCM14278 - Closing the Enquiry: Penalty cases: Calculating the overpaid tax credits

Once the appeal period is over you can proceed with your settlement. You should show the amount of any overpayment which is to be recovered in your contract settlement on the form 94 NTC (see CCM21360) on which you calculate the amount of the expected offer.

The overpayment will not normally include any overpayment arising out of the Section 18 decision - see CCM14268.

Where the claim is made by a couple and you are inviting one joint letter of offer you should show both of their names on the form 94 NTC. If the offer is from a single claimant or only one member of a couple is making the offer, the form 94 NTC will show the name of the person making that particular offer. Where you are inviting separate letters of offer from the ex members of a couple you will need to prepare two separate forms 94 NTC.

You will then need to proceed as in CCM14330 having first considered the claimant’s ability to meet the settlement.