beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Repayment Claims Manual

Issuing a manual payable order: The tax month

The tax month depends on how you are clearing the overpayment. It might be by repayment or set-off. Supplement is always calculated in complete months. Use the table to determine the tax month.

| Method of clearance | Tax month | || | Repayment | The period in which the repayment date falls.
For example:
repayment date 2 March
tax month 6 February - 5 March
supplement payable up to and including 5 March. | | Formal set-off against unpaid liability | 14 days from today. This allows time
for you to
inform the claimant
receive any objection the claimant
may make. | | Formal set-off against tax not yet due and payable | The date the tax will become due and payable. |