DMBM231290 - Annual Balance: Debt Pursuit Offices: Overpayments: Disposal of Permanent Overpayments

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

C15 (POP)

When form 45K(IT)(Short) has been agreed

  • attach separate forms C15 (POP) (linked to the Business Guidance Note ‘Balancing of Accounts at the close of Account’ issued in September / October each year) showing the total amounts transferred to Permanent Overpayments as Category (a) or Category (b).
Category (a)
  • IT-PAYE (except Regulation 80 Determinations) / SC
  • NIC Class 1
  • Interest (Insolvency cases)
  • Tax / Interest - insolvencies closed in a previous Account.
Category (b)
  • all other POP’s and NIC-4 which do not fall into Category (a)

Top of page

Forms C15B

For each category

  • list the individual items transferred to POP in excess of £10 (items of £10 or less should not be listed) on the 15B
  • total each form
  • keep a copy of each with the 45K(IT) and with the Balance papers.

For the checks to be made on forms C15B, see DMBM231540.