SAM110005 - Repayments: issue repayment: allocated payment or credit

Allocated payment or credit to be repaid or reallocated via OAS.

(Reallocation to be made to either a different UTR, different tax charge under the same UTR or different Head of Duty.)

Effective date of payment (EDP)

• The original effective date of payment

Repayment supplement (RPS)

From

The original EDP

To

Where allocated payment to be repaid

• The projected issue date of the repayment

Where allocated payment to be reallocated to a different charge under the same UTR

• The Relevant Due Date of the charge against which the payment or credit is being set

Where allocated payment to be reallocated to a different UTR or Head of Duty

• The date that the set off or reallocation is made

Where the payment or credit is to go on record as ‘unallocated’

• The date of reallocation

RPS calculated automatically or manually?

• RPS will need to be calculated manually