SolvedRM2600 | Issuing a manual payable order: The tax month
From HM Revenue & Customs · Repayment Claims Manual
The tax month depends on how you are clearing the overpayment. It might be by repayment or set-off. Supplement is always calculated in complete months. Use the table to determine the tax month.
| Method of clearance | Tax month |
|---|---|
| Repayment | The period in which the repayment date falls. \nFor example: \nrepayment date 2 March \ntax month 6 February - 5 March \nsupplement payable up to and including 5 March. |
| Formal set-off against unpaid liability | 14 days from today. This allows time \nfor you to \ninform the claimant \nand \nreceive any objection the claimant \nmay make. |
| Formal set-off against tax not yet due and payable | The date the tax will become due and payable. |