SAM110089 | Repayments: issue repayment: freestanding credit created manually on the SA record from a PAYE / CODA overpayment, including pre-SA SC60 deductions

Effective date of payment (EDP)

The later of

• The date the overpayment was established. Note: In PAYE cases, this date is the end of the year in, for example, 5 April of the year to which the overpayment relates

And

• The Relevant Due Date of any charge against which the credit is being set

Repayment supplement (RPS)

From

For overpayments from years 1995-96 and before

• 6 April, 12 months following the end of the tax year to which the overpayment relates. For example the RPS for a 1995-96 overpayment is payable from 06/04/1997

For overpayments from years 1996-97 and later

31 January following the end of the tax year to which the overpayment relates

To

If the amount is to be repaid directed to the claimant / or agent

• The projected date of issue of the repayment

If the amount is to be set off or reallocated to a charge under the same UTR

• The relevant due date of the charge against which the credit is being set

If the amount is to be set off or reallocated to a different UTR or Head of Duty

• The date that the set off / reallocation is made

RPS calculated automatically or manually?

• RPS will have to be calculated manually