Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
, see all updates

Repayments: repayment supplement: repayment supplement enquiries

The office responsible for the processing activities will deal with enquiries in respect of an amount of repayment supplement (RPS).

Enquiries can arise for the following reasons

1) An amount of RPS is excessive

Where it is determined that too much RPS has be granted the operator must transfer out the excess to OAS using function TRANSFER FROM TAXPAYER CREDIT.

Note: If you have to transfer all or part of a specific payment ensure you understand the interest and RPS consequences of making the transfer. See the Debt Management & Banking Manual (DMBM) for more information.


  • Use function VIEW PAYMENT DETAILS to take a screen print of screen PEN005C
  • Attach the screen print to a memo to the office with accounting responsibility with a brief explanation of the reason why the excess RPS arose

2) An amount of RPS is insufficient

Where it is determined that more RPS is due, then function CREATE FREESTANDING CREDIT can be used.

Following the use of this function

  • A credit will be created on the SA record which will be available for repayment or allocation against an SA charge
  • A work item will be created on the ‘Freestanding Credit Review’ Work List
  • The No Repayment signal will be set automatically
  • You will be taken to VIEW STATEMENT, from which you may want to access function ISSUE REPAYMENT FROM OVERPAID BALANCE. If repayment is not appropriate, you should exit that function
  • You should use SA function MAINTAIN SA NOTES to enter a brief note regarding the fact that a repayment/set-off has been made

The Effective Date of Payment (EDP) attached to the freestanding credit will automatically set as today’s date. You will only need to enter an EDP if it is other than today’s date.

More detailed advice on freestanding credits can be found in subject ‘Freestanding Credits’ (SAM110080).

More detailed advice on EDP’s can be found in subject ‘Repayment Set-Off (BCC and FSC)’ (SAM110220).

3) RPS and interest have been calculated for a common period

Further information about the interaction of RPS and interest is provided in subject ‘Repayment Supplement / Interest Charges’ (SAM111030) and the Debt Management & Banking Manual (DMBM).

4) A claim is received under the terms of ‘Factsheet C/FS: Complaints and putting things right.’

Where a claim is received that

  • The repayment was (unreasonably) delayed by 6 months or more


  • RPS is not payable under the statutory rules

Treat the case as a claim for compensation.

RPS start and end dates

Function VIEW STATEMENT will provide sufficient information to deal with enquiries that relate to the start and end dates of the RPS calculation. The RPS start and end dates are determined from the taxpayer’s record as follows

  • The start date relates to the effective date of payment (EDP) (SAM110070)
  • The end date relates to the posting (‘Created’) date of the repaid / reallocated amount

Note however, that the posting (‘Created’) date does not correspond with the RPS calculation end date where a

  • Repayment is involved because the end date reflects the date repayment is made not the date repayment is initiated
  • Reallocation to a charge with a future relevant due date is involved because the end date reflects the future relevant due date and not the date reallocation is initiated

IRIS function SARI

IRIS function SARI (Self Assessment Repayment Interest) will enable you to

  • Calculate RPS manually
  • Deal with enquiries from taxpayers and agents about the basis of calculation of RPS
  • Produce a screen print of the calculation which can then be sent to the taxpayer or agent

Note: You may find minor differences between the amount of RPS produced automatically by the SA system and that calculated by SARI. The calculation produced by SARI is correct. However, no attempt should be made to adjust the figure generated by the SA system.

More detailed advice about how to use function SARI is provided in the IRIS User Guide.


1. Where RPS has been calculated automatically a valid objection can only be in respect of the qualifying period, or where RPS and interest have been calculated for a common period.
2. Where the due date for payment or EDP has been amended following the calculation of RPS, the RPS amount will not automatically be amended. In such circumstances the revised RPS amount must be calculated manually and dealt with by the OAS system.
3. The only circumstance where an amount of RPS will be changed automatically is where a repayment is cancelled. In this case the amount of RPS attributable to that repayment will also be cancelled.
4. Where an amount of RPS becomes ‘stranded’, it should be transferred to OAS using the existing reallocation procedures. When it appears on the OAS statement, the IRIS function INP221 should be used to reclassify the amount (which can be of any size) to POP classification 9 (Surplus Credit). If necessary the RPS amount can then be recalculated manually and allocated as appropriate.