Its Friday and I'm feeling frivolous, bitter and fanciful I know Section 31 of the TC Act is primarily to do with clients and incorrect statements but could it apply to IR.

(1) Where a person fraudulently or negligently-

(a) makes an incorrect statement or declaration in or in connection with a claim for a tax credit or a notification of a change of circumstances given in accordance with regulations under section 6 or in response to a notice under section 17, or

.....a penalty not exceeding £3000 may be imposed on him

Is there any semblance of a chance a client could use it against the IR for sending him an incorrect award letter saying he's entitled to TC's equal to the Gross Domestic Product. I've had three award letters in front of me this week, all wrong, all definite overpayments and the IR say they can't do zilch until the computor catches up with what everybody already knows, namely that the money will have to be paid back. Until that time, would the client please put the money into a deposit account until they ask for it back.