DMBM123015 - Maintain charges (financial) by IT system: Maintain charge (financial) in OPREC: Write off/waiver (remissions) in OPREC
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.
If for any reason recovery of an overpayment or the balance outstanding is to be written off or waived (remitted), for example there is no prospect of any further recovery, the position should be noted on OPREC.
The Desk Guide has more detailed information on how to do this.
The record will be deleted after 13 weeks after which a Summary Report can be obtained from Central Debt Management System (CDMS).