Certificate Of Debt - Explanation Of Overpayment (AG)

• A defence explanation, go to step 2
   
• Further information following a previous defence explanation, go to step 6

Note: If the case is affected by an Extended Action Request System (EARS), you must suspend recovery of the overpayment. Follow the guidance in Register And Maintain A Disputed Overpayment Or Manual Suspension and then refer the case to your Technical Advice Line Liaison Officer (TALLO)

• If you have established that the reason for the overpayment was

• Not due to official error, because there had been no mistake on the part of HM Revenue & Customs (HMRC) or another government department, that is HMRC has met all of its responsibilities, the overpayment is recoverable, go to step 4
   
• Due to official error, that is HMRC has not met all of its responsibilities

• Consider the overpayment on its individual merits against the responsibilities criteria in the Code of Practice 26 (COP26). Follow the guidance in COP 26 Responsibilities

Then

• Go to step 3

• Recoverable, go to step 4
   
• Non-recoverable, follow the guidance in Calculate And Remit An Overpayment – For Cases Suspended On Or After 30/10/06 from step 37
   
• Partially recoverable, follow the guidance in Calculate And Remit An Overpayment – For Cases Suspended On Or After 30/10/06 from step 36 and then go to step 37

Then, after remitting any non recoverable overpayments you must return to this guidance and continue with your action

• Go to step 4

1. You must provide all the reasons for the overpayment(s) and you must address all the issues that the claimant raised in their defence statement
    
2. If you have remitted all or part of the overpayment you must include details of the amounts remitted and the reasons why the overpayment amount was remitted

• Go to step 5

Note: In some cases DMB will request that the reply be emailed to a group e-mail address rather than to the individual who completed the stencil. This will be clearly marked on the stencil you receive from DMB

• When you have emailed the explanation to DMB

• Print a copy of the information you have sent in the email and store it with the case papers
   
• Delete the email from all of your e-mail folders, including the ‘Deleted Items’ folder
   
• If you saved a copy of the explanation document in Word the saved file stored on your Z:Drive should also be deleted

Note: This is to ensure that HMRC complies with the requirements of the Data Protection Act

Then

• Go to step 8

• Use Function MAINTAIN HOUSEHOLD NOTES and select the 'Debt Recovery' category to record the following

‘TCMZ Request for further information received from DMB. Requested case papers / scanned image (delete as appropriate) XX / Group XX’

Notes:

You must follow the guidance in How To Correctly Complete Application And Household Notes when you record the note

And

Follow the guidance in Maintain Household Notes

Then

• BF the case awaiting retrieval of the case papers
   
• When you receive the case papers and / or scanned image, go to step 7

• If the DMB officer has stated that the additional information is required urgently, fax the information to the number they have provided on the stencil
   
• If the request for further information is not marked as urgent, send it to the DMB officer by Taxpost Direct to the address on the stencil

Notes:

1. If the DMB officer requested copies of any claim forms, send photocopies of any claim forms that have been manually captured. Do not send the original documents
    
2. If the claim was captured by Rapid Data Capture (RDC), you must

• Print 2 copies of the scanned image that is emailed to you
   
• Store one copy with the case papers and one copy for DMB

Then

• Delete the email from all of your e-mail folders, including the ‘Deleted Items’ folder. This is to ensure that HMRC complies with the requirements of the Data Protection Act

3. If the DMB officer has asked for copies of any telephone call transcripts you do not need to request the transcripts, as DMB can obtain this information direct from the contact centres

• Go to step 8

‘TCMZ Explanation emailed to (insert details of DMB officer) at xxxxxxxxxx Recovery Office. O/P is on single* / joint* household for tax year 03-04* / 04-05* / 05-06* / 06-07*. O/P reason is due to Compliance* / Contra Error* / Manual Payment* / Incorrect Data Entry* / Change of Circumstances* / Renewal Termination* / Misadvice* / System Error (please specify)* / PVE* (* delete as appropriate) xx/ xx(grp)’

‘TCMZ Further information requested for court hearing sent to (insert details of DMB officer) at xxxxxxxxxx Recovery Office by Fax / Tax post (delete as appropriate)’

Notes:

You must follow the guidance in How To Correctly Complete Application And Household Notes when you record the note

And also

Follow the guidance in Maintain Household Notes

Then

• If DMB issued a Certificate of Debt for completion, follow the guidance in Certificate Of Debt Received
   
• If DMB did not issue a Certificate of Debt for completion, go to step 9