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.
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. |