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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: Introduction to PAYE: Repayment Interest (RPI): Clerical RPI signal (CLERPI)

The signal can be NOT SET, SET or UNSET.

NOT SET - this is the default setting which allows RPI to be calculated automatically.

SET or UNSET - when the signal is at SET, no RPI will be calculated automatically. If this is then amended clerically to UNSET, this indicates that clerical RPI was set previously and allows automatic RPI to be calculated.

The action taken by BROCS for RPI will depend upon the setting for that year, as shown in the table below.

Signal setting Effect
BLANK (Not set) or N (Unset) Except for the circumstances shown at (Link to be provided), BROCS will automatically:
For overpayments of less than £10  

·           Calculate any RPI,

·           add it to the amounts paid on BROCS

·           consider whether the total overpayment including RPI now exceeds the £10 Permanent Overpayment (POP) limit

-          if it does then both will be reallocated to the current year

-          if not both will be put to POP.  
  For overpayments of £10 to £500

·           calculate any RPI

·           add it to the amounts paid on BROCS and

·           reallocate both overpayment and RPI to the current year.  
  For overpayments of more than £500, on receipt of disposal instructions from Customer Operations to repay or reallocate

·           calculate any RPI

·           add it to the total to be repaid or reallocated, and to the amounts paid on BROCS, and

·           dispose of the whole amount accordingly.    
  Y (Set)  BROCS will not calculate RPI or deal with the overpayment.  The office with responsibility for the year must
·           calculate and credit any RPI due to the amounts paid on BROCS.