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HMRC internal manual

Self Assessment Manual

Repayments: issue repayment: reallocation of a payment allocated in error

Reallocation of a payment made in error.

(Payment to be reallocated to where it was originally intended.)

Effective date of payment (EDP)

  • The original date of the payment

Repayment supplement (RPS)

Note: Repayment supplement is not applicable in these cases.