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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Repayments: issue repayment: S144 TCGA adjustments by the creation of a freestanding credit

Effective date of payment (EDP)

  • The date the credit is set off or repaid

Repayment supplement (RPS)

From To
The date(s) the original tax was paid The date of the set off or repayment

RPS calculated automatically or manually?

  • RPS will need to be calculated manually