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HMRC internal manual

Employment Income Manual

Section 554Z11F: provisional payments of tax: treatment of payments following application to have payment treated as paid amount

ITEPA 2003 – section 554Z11F

Where a provisional payment of tax is made, it can be considered as being made in respect of any overlapping charges under section 554Z11C.

Where the payment is made in respect of an earlier charge, it is to be treated as also being in respect of the overlapping Chapter 2 overlap charge.

Where the payment is made in respect of a Chapter 2 overlap charge or 2 or more relevant Chapter 2 overlap charges, it is to be treated as also being in respect of the earlier charge or the earlier charge to which it is allocated so far as it relates to the overlap.

If the underlying charge, in respect of which any provisional payment of tax has been made, is determined not to be due and the amount is repaid, any interest which has accrued in relation to the earlier charge or the Chapter 2 overlap charge is treated as accruing as if the provisional payment of tax was never made. These provisions cover the period between the day the provisional payment of tax was made and the day on which the repayment was made.