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)
|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