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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: Introduction to PAYE: Repayment Interest (RPI): Claims that insufficient RPI given

  • check the RPI calculation against any additional information supplied by the employer or agent.

If any discrepancies are found, for cases where a

  • repayment has already been made, use

    • RPI Function HP (the hypothetical screen)to calculate any additional RPI
    • RPI Function CR to credit the increased amount onto BROCS
    • Format 6 to repay any additional RPI to the employer
  • reallocation has been made, either

    • calculate any extra RPI due as above or
    • cancel the RPI and related reallocation and re-calculate using the correct information
    • reallocate any additional RPI as required.

If no discrepancies are found, write to the employer accordingly but if the objection still continues to be pressed, refer the case to DMB Complaints Team.