Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Debt Management and Banking Manual

DMBM522290 · Debt and return pursuit: PAYE: end of year: overpayments

  • DMBM522295 · Introduction
  • DMBM522300 · BROCS automated processes
  • DMBM522310 · IDMS
  • DMBM522320 · Clerical process
  • DMBM522330 · Repayment
  • DMBM522340 · Reallocation
  • DMBM522350 · Repayment and repayment interest (RPI)
  • DMBM522360 · Overpayments not resolved
  1. Debt and return pursuit: PAYE: end of year: overpayments: contents
  2. Debt and return pursuit: PAYE: end of year: overpayments: repayment and repayment interest (RPI)

DMBM522350 | Debt and return pursuit: PAYE: end of year: overpayments: repayment and repayment interest (RPI)

From HM Revenue & Customs · Debt Management and Banking Manual

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email [email protected] to let us know.

BROCS will automatically add RPI to any payment with an Effective Date of Payment (EDP) prior to 5 April that is being repaid or reallocated after 5 April of that same year.

If RPI is not due, for example when repaying a tax-free payment, you should set the clerical RPI signal (using BROCS function RPI/SS) to prevent RPI being added automatically. If you are unsure how to proceed

  • write to Banking PAYE asking them to

  • arrange for repayment and

  • add RPI if appropriate.

PreviousNext
PrivacyTerms