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HMRC internal manual

Repayment Claims Manual

Issuing a manual payable order: Calculation of supplement

When you have decided the relevant time and the tax month you can proceed to use thesupplement ready reckoner table provided. The table gives you the interest factors toapply for calculating supplement.

To record your calculation for the claimant prepare form R22 and keep a carbon copy forthe file.

To calculate

  • work out the difference between the factors for the relevant time and the end of the tax month
  • multiply the overpayment by the result.

When you have calculated the amount of supplement due

  • if you are making a set-off go to RM2608
  • if you are repaying the claimant go to RM2640.