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.
SET-OFFS / REALLOCATIONS, REPAYMENTS AND RPS
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](https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam110005)) * Balancing charge credit (BCC) including PAYE and CIS deductions ([SAM110035](https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/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](https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam110086)) * Freestanding credit created manually from a ‘stand alone’ claim made after the time limit for amending the return ([SAM110087](https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/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](https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam110088)) * Freestanding credit created manually from a brought back claim (Schedule 1B TMA 1970) ([SAM110085](https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam110085)) * Freestanding credit created manually on the SA record from a PAYE / CODA overpayment, including pre-SA SC60 deductions ([SAM110089](https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam110089)) * Reallocation of a payment allocated in error ([SAM110144](https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam110144)) * Reallocation or repayment of repayment supplement ([SAM110187](https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam110187)) * S144 TCGA Adjustments by the creation of a freestanding credit ([SAM110231](https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam110231)) * Unallocated payment on SA ([SAM110260](https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/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