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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

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 To
   
The original EDP 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