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HMRC internal manual

Self Assessment Manual

Repayments: issue repayment: permanent overpayments

Where an overpayment has not been requested for repayment and there are no liabilities to which the overpayment can be allocated the taxpayer’s SA record will show a credit balance. The credit will remain on the taxpayer’s SA record until either

  • A repayment is claimed


  • A liability becomes due and the credit can be allocated

Where repayment or allocation cannot be made, for example in a cessation case, the credit balance should be transferred to OAS using function TRANSFER FROM OVERPAID BALANCE. After using the function, a SA331 OAS Allocation Form (available for completion and printing from SEES) should be sent to the AO giving disposal instructions.

More detailed advice about transferring an overpayment to OAS is provided in the Debt Management & Banking Manual (DMBM).

Disposal of the OAS item will be made by the AO using current procedures as detailed in AO Manual L.