In the majority of examinations the adjustment to the claim will
not lead to an in-year recovery of overpaid credits (see
CCM8125). For pre-award examinations
there will have been no credits paid out before you reached your
conclusion. In post-award examinations most potential overpayments
will be reviewed following the Section 17 end of year declaration
and only the net amount overpaid at the end of the year will be
recovered. See
CCM8235.
The only time you will need to calculate the overpaid credits
is where there was never any entitlement to the credits for the
period of award or an earlier year is included in your settlement.
Where there was no entitlement to the award the overpayment arising
as a result of the basic eligibility criteria not being met is
recoverable in-year. The guidance at
CCM8125 tells you when you can recover an
overpayment in year and the examples at
CCM8129 show you how the NTC system might
recover part of the overpayment. You should follow this guidance to
arrive at the amount of overpayment, if any, to include in your
letter of offer.
Where there is a recoverable overpayment you should show this
on the Form 94NTC (see
CCM21360), on which you calculate the
amount of the expected offer. If the overpayment is being included
in a letter of offer, you will have used Make Remission to prevent
the system from collecting the overpayment - see
CCM8380. Where the claim was made by a
couple but you are only inviting one letter offer (see
CCM8290), you should make sure the form
94NTC shows the name of the person who will be making the offer.
Where you are inviting two separate letters of offer you will need
to use two forms 94NTC and they will each show the name of the
person to whom that particular offer relates.
