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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Repayments: issue repayment: effective dates of payment

The effective date of payment (EDP) of a payment or credit is the date on which it is deemed to have been made.

The SA system will automatically allocate an original EDP to a payment, or a freestanding credit created automatically by the SA system when it first appears on the SA record. The EDP of a freestanding credit created manually must be allocated manually.

It is important that the correct EDP is given to a payment or credit as this allows the calculation of late payment interest and / or repayment supplement as appropriate on the SA record.

However, the original EDP of a payment or credit can change if that payment or credit becomes an overpayment which is subsequently set-off / reallocated.

Information on the EDP to be used for overpayments to be set-off / reallocated or repaid and original EDP for freestanding credits created manually from certain types of relief claims, is available below.


The following information is available on each Overpayment / Credit Type listed below

* Effective date of payment to be used when clerically creating freestanding credits for certain relief's and when setting-off / reallocating payments and repayment supplement (RPS)
* Effective date of payment allocated by the SA system to freestanding credits created automatically
* Date from which RPS is payable on overpayments and freestanding credits, if applicable

For further information see the subject in this section for each Overpayment / Credit Type.

Overpayment / Credit Type

* Allocated payment or credit to be repaid or reallocated via OAS ([SAM110005](
* Balancing charge credit (BCC) including PAYE and CIS deductions ([SAM110035](
* Freestanding credit created manually from a ‘stand alone’ claim for error or mistake relief (S33 TMA 1970) or overpayment relief (Schedule 1AB TMA 1970) ([SAM110086](
* Freestanding credit created manually from a ‘stand alone’ claim made after the time limit for amending the return ([SAM110087](
* Freestanding credit created manually from a ‘stand alone’ claim or claim to carry back losses or pension contributions, or a claim on a return for Farmer’s Averaging (Schedule 1B TMA 1970) ([SAM110088](
* Freestanding credit created manually from a brought back claim (Schedule 1B TMA 1970) ([SAM110085](
* Freestanding credit created manually on the SA record from a PAYE / CODA overpayment, including pre-SA SC60 deductions ([SAM110089](
* Reallocation of a payment allocated in error ([SAM110144](
* Reallocation or repayment of repayment supplement ([SAM110187](
* S144 TCGA Adjustments by the creation of a freestanding credit ([SAM110231](
* Unallocated payment on SA ([SAM110260](

Once a freestanding credit has been created and allocated to a charge, the EDP / RPS rules for payments should be followed if any further reallocation of this credit is made.

Note: Within SA, balancing charge credits and freestanding credits have the ability to attract RPS irrespective of whether they have been allocated to a charge or not. However, payments made within SA will only have the possibility to attract RPS once they have been allocated to a charge that is subsequently reduced, thereby creating an overpayment (excluding interest charges).

  • Use function VIEW STATEMENT to view the allocation history of a payment