EP6609 - Underpayments/Overpayments: ECS A19: Over-repayments

• If you tell a taxpayer about an over-repayment more than 12 months after the end of the year in which the original repayment was made it may be appropriate to give up the tax over-repaid under ESC A19. In order for the taxpayer to qualify there has to have been a failure by the Revenue to make proper and timely use of relevant information, which led to the delay in recovering the over-repayment. In all cases the "reasonable belief" test must be satisfied. (EP6618)

• Repayments that are sent in error to the wrong person, or which exceed the tax actually paid, are not arrears of tax, and cannot be given up under ESC A19. Such over-repayments, and others that do not qualify for relief under ESC A19, should be recovered using the guidance at Re 3130 onwards.