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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Repayments: issue repayment: contents

  1. SAM110001
    Introduction
  2. SAM110005
    Allocated payment or credit
  3. SAM110010
    Automatic freestanding credits
  4. SAM110020
    Automatic repayments
  5. SAM110030
    BACS repayment rejection
  6. SAM110031
    BACS rejection notified by HMRC Finance (Action Guide)
  7. SAM110035
    Balancing Charge Credit (BCC)
  8. SAM110040
    Cancellation of a repayment
  9. SAM110041
    Cancellation of a repayment (Action Guide)
  10. SAM110050
    Class 4 NIC refunds
  11. SAM110060
    PAYE repayment systems
  12. SAM110070
    Effective dates of payment
  13. SAM110080
    Freestanding credits
  14. SAM110081
    Freestanding credits (Action Guide menu)
  15. SAM110082
    Creating a freestanding credit (Action Guide)
  16. SAM110083
    Cancelling / amending a freestanding creidt (Action Guide)
  17. SAM110084
    W038 Freestanding credit review work list (Action Guide)
  18. SAM110085
    Freestanding credit created manually from a brought back claim (Schedule 1B TMA 1970)
  19. SAM110086
    Freestanding credit created manually from a stand alone claim for error or mistake relief (S33 TMA 1970) or overpayment relief (Schedule 1AB TMA 1970)
  20. SAM110087
    Freestanding credit created manually from a stand alone claim made after the time limit for amending the return (Schedule 1A TMA 1970)
  21. SAM110088
    Freestanding credit created manually from a ‘stand alone’ claim or a claim on a return to carry back losses or pension contributions, or a claim on a return for Farmer’s Averaging (Schedule 1B TMA 1970). (Not EIS Deferral claims)
  22. SAM110089
    Freestanding credit created manually on the SA record from a PAYE / CODA overpayment, including pre-SA SC60 deductions
  23. SAM110090
    In-year repayments to pension schemes
  24. SAM110100
    In-year repayments to subcontractors
  25. SAM110101
    In-year repayments to subcontractors (Action Guide)
  26. SAM110110
    Local office payable orders
  27. SAM110111
    Local office payable orders (Action Guide)
  28. SAM110115
    Method of repayment
  29. SAM110116
    Repay to card
  30. SAM110120
    Missing repayments
  31. SAM110121
    Missing repayments (Action Guide menu)
  32. SAM110122
    Missing BACS repayment (Action Guide)
  33. SAM110123
    Missing payable order (Action Guide)
  34. SAM110125
    No repayment' signal
  35. SAM110130
    Nominations and deeds / letters of assignment
  36. SAM110131
    Nominations and deeds / letters of assignment (Action Guide menu)
  37. SAM110132
    Assignment received (Action Guide)
  38. SAM110133
    Taxpayer repaid in error (Action Guide)
  39. SAM110140
    Non-automatic repayments
  40. SAM110141
    Non-automatic repayments (Action Guide menu)
  41. SAM110142
    Repayment of an overpayment (Action Guide)
  42. SAM110143
    Repayment of a payment made in error (Action Guide)
  43. SAM110144
    Reallocation of a payment allocated in error
  44. SAM110160
    Overpayments in closed cases
  45. SAM110170
    Permanent cessation
  46. SAM110180
    Permanent overpayments
  47. SAM110185
    R1000(CS) repayment notice
  48. SAM110187
    Reallocation or repayment of Repayment Supplement
  49. SAM110190
    Repayment authorisation (or cancellation)
  50. SAM110200
    Repayment donated to charity (facility withdrawn for all tax years from April 2012)
  51. SAM110201
    Repayment donated to charity (facility withdrawn for all tax years from April 2012) (Action Guide)
  52. SAM110205
    Repayment inhibitions
  53. SAM110210
    Repayment prior to transfer into SA
  54. SAM110220
    Repayment set-off (BCC and FSC)
  55. SAM110225
    Repayment status
  56. SAM110227
    Repayments to trusts and estates
  57. SAM110230
    S144 TCGA adjustments
  58. SAM110231
    S144 TCGA adjustments by the creation of a Freestanding Credit
  59. SAM110240
    Schedule 1B claims - additional repayments
  60. SAM110241
    Schedule 1B claims - additional repayments (Action Guide)
  61. SAM110245
    Special action in BACS repayment cases
  62. SAM110250
    Structured action requests - SARs
  63. SAM110260
    Unallocated payment on SA
  64. SAM110270
    In-year repayments - small pension taken as a lump sum (formerly known as trivial commutations) and Flexible Pension Payments
  65. SAM110271
    In-year repayments - small pension taken as a lump sum payment (formerly known as trivial commutations) and Flexible Pension Payments(Action Guide)