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HMRC internal manual

Repayment Claims Manual

Issuing a manual payable order: The effective date

The Accounts Office or Collector may charge interest on overdue tax in some cases. For this reason you must enter the `effective date’ on any of the forms in the R90 series in all cases where you make set-off against arrears. This is the date from which the set-off is effective as a payment of the arrear.

What to enter for the `effective date’ depends on which R90 form you have to complete. Follow the instructions in the appropriate table below to decide what `effective date’ to enter. The type of tax referred to in the tables is IT, CGT or tax charged under a particular Schedule or Section.

Form R90A(Z)

Overpayment set against What to enter
   
Arrear of  
  • a different type of tax
  • the same type of tax for another year of assessment Where the arrear was stood over pending agreement of the overpayment, enter the date the stand over was made.  
    Otherwise enter the date the amount of the overpayment was notified to taxpayer/agent.    
      Arrear of same type of tax for same year of assessment Enter ‘X’ in extreme right hand space of the date box.
      Other forms in R90 series  
      Overpayment set against What to enter
      Arrear of  
  • a different type of tax
  • the same type of tax for another year of assessment | Where the arrear was stood over pending agreement of the overpayment, enter ‘Stand
    over effective from (date stand over made)’. Otherwise enter ‘Repayment effective as a payment from (date the overpayment was
    notified to the taxpayer/ agent)’. | | Arrear of same type of tax for same year of assessment | Enter ‘Repayment effective as a discharge from the reckonable date’. |

You may occasionally have a case with more than one assessment for the same year and the same liability. An example is where the correct schedule of charge was in dispute and alternative assessments were made. If one assessment is then discharged giving rise to an overpayment, the `effective date’ is the date on which the liability on the discharged assessment was paid.