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Income tax and capital gains tax

HMRC may make an assessment to recover any amount of tax over-repaid (by actual payment or by set-off), with the amount assessed being recovered as if it were unpaid tax. The assessment may be made in different circumstances. Where the over-repayment can be recovered by way of a discovery assessment, see A6.708¹. Where the repayment has been made in error and the use of the discovery provisions is not appropriate (for example where a duplicate repayment has been made), special provisions apply².

Where a closure notice is issued after enquiry to recover tax over-refunded, HMRC have adopted time limits and interest as they apply for an enquiry, rather than the potentially more advantageous recovery of overpayment rules, see Evans³.

The amount to be recovered includes any repayment supplement (see A4.630) paid in respect of the amount over-repaid⁴.

An assessment may be made at any time before the later of⁵:

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