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HMRC internal manual

Repayment Claims Manual

Issuing manual payable order: Completing forms in the R90 series

Most forms in the R90 series are in two parts. One part is for issue with the payable order whilst the other is a copy to be retained in the file.

The instructions that follow tell you how to complete form R90A(Z). Apply the general instructions when you are completing other forms in the R90 series.

Form R90A(Z) tells the Accounts Office the amount of overpayment to be set against tax and/or Class 4 NIC unpaid. It also tells the Accounts Office whether any amount which is standing over should remain so after the set-off.

Never use form R90A(Z) to increase an amount stood over or to stand over an amount not already notified to the Accounts Office.

Entries must be clear. If you make an error, delete the item and make the correct entry above it. Show the correct Accounts Office A or B.

Do not alter an entry if you make an error. Strike through the block and complete the next block or scrap the incorrect form and complete a new one. Complete a separate block of entries for each assessment and each instalment.

A block of entries is illustrated below. Use the numbers that identify the entries and the table following to help you complete the form correctly. There is a completed example after the table.

Click here to see illustration

1) Year of asst/period ended Enter the tax year of the assessment against which you are making set off.
2) Assessment details Copy the assessment details from the file copy. Where set-off is against an assessment which has not yet been made enter the letters `OOPA’ in the ASN boxes. If you are completing an R90 form other than R90A(Z) enter on the form `payment in advance’.
3) Instalment Where the liability is in two instalments, show the number of the instalment against which you are setting the overpayment. Otherwise leave the box blank.
4) Effective date You must complete this whenever you set-off an overpayment against arrears. Follow the instructions at RM2632 to determine the `effective date’.
5) Amount to be set off Enter the amount you are setting off in the appropriate boxes. Enter `0’ in the extreme right hand space of any other box for which there was a charge on the assessment
6) Set-off against arrears of interest If you are setting an overpayment against arrears of interest, enter `X’ in the box to the right of the amount of tax to be set-off. If part of the set-off is against Class 4 NIC on the same assessment use separate blocks to enter the Class 4 NIC and the interest elements.
7) Total amount stood- over (after set-off) Always complete the `Total amount stood-over’ box if tax/NIC is stood over pending set-off. This tells the Accounts Office whether any balance is to be collected or to remain standing over. Enter `0’ in the extreme right hand space of the box if the balance is all collectible or is `nil’.
8) Class of stand-over Where you show an amount still stood over enter the appropriate classification letter from the list shown in bottom left hand corner of the form R90A(Z).

After you have completed the form, check that the total of the amounts entered in each block agrees the amount of the payable order at the top of the form.

Use a continuation form if necessary. You will still only need one payable order but you must repeat the payable order details on each R90A(Z). Give each form a serial number in the box in the bottom right hand corner in the format 1/3, 2/3 and so on (where these arethe first and second of three forms in total).

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