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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Repayments: issue repayment: freestanding credit created manually on the SA record from a PAYE / CODA overpayment, including pre-SA SC60 deductions

Effective date of payment (EDP)

The later of

  • The date the overpayment was established. Note: In PAYE cases, this date is the end of the year in, for example, 5 April of the year to which the overpayment relates

And

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

Repayment supplement (RPS)

From To
   
For overpayments from years 1995-96 and before  
  • 6 April, 12 months following the end of the tax year to which the overpayment relates. For example the RPS for a 1995-96 overpayment is payable from 06/04/1997

For overpayments from years 1996-97 and later

31 January following the end of the tax year to which the overpayment relates If the amount is to be repaid directed to the claimant / or agent
  • The projected date of issue of the repayment

If the amount is to be set off or reallocated to a charge under the same UTR

  • The relevant due date of the charge against which the credit is being set

If the amount is to be set off or reallocated to a different UTR or Head of Duty

  • The date that the set off / reallocation is made

RPS calculated automatically or manually?

  • RPS will have to be calculated manually