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HMRC internal manual

Self Assessment Manual

Amend payment: claim to adjust payments on account: overpayment and repayment

The taxpayer may make a claim to reduce payments on account after paying one or both of the payments on account. As a consequence of processing a claim, the taxpayer’s SA record may become overpaid.

When payments on account are reduced the late payment interest position is reviewed. Any excess interest paid is also included in the overpaid amount.

The overpayment remains on the taxpayer record and will be allocated against future liabilities unless the taxpayer asks for a repayment.

Note: Repayments are only made on receipt of a request from the taxpayer. Where a claim to adjust payments on account results in an overpayment, the claim cannot be made  over the telephone.

If a repayment is requested the amount repaid will include any repayment interest calculated from the relevant date. For further information see business area ‘Repayments’ (SAM110000 onwards).