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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Repayments: issue repayment: reallocation or repayment of repayment supplement

Effective date of payment (EDP)

  • The date the RPS was calculated to

Repayment supplement (RPS)

Generally set off or reallocation of a RPS amount does not attract payment of RPS.

However if RPS has been allocated to a charge, other than interest, that is subsequently amended and as a consequence creates an overpayment, then RPS will be calculated on that RPS amount as shown below

From To
   
The EDP If RPS has been allocated to a charge, other than interest, that is subsequently amended and as a consequence creates an overpayment
  • The Relevant Due Date of the outstanding charge against which RPS is reallocated

Or, if the RPS is to go on record as unallocated

  • The date of reallocation

Or, if the RPS is to be repaid

  • The projected date of issue of the repayment

RPS calculated automatically or manually?

  • Automatic

However, where the original RPS amount is set off / reallocated via OAS, ‘from’ dates should be provided on SA331 OAS Allocation Form (available for completion and printing from SEES) to the office with accounting responsibility as any RPS will have to be calculated manually.