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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: PAYE: end of year: overpayments: repayment and repayment interest (RPI)

BROCS will automatically add RPI to any payment with an Effective Date of Payment (EDP) prior to 5 April that is being repaid or reallocated after 5 April of that same year.

If RPI is not due, for example when repaying a tax-free payment, you should set the clerical RPI signal (using BROCS function RPI/SS) to prevent RPI being added automatically. If you are unsure how to proceed

  • write to Banking PAYE asking them to

    • arrange for repayment and
    • add RPI if appropriate.