SolvedSAM114046 | Repayments: claims made outside a return: claims: overpayment relief (Action Guide)
From HM Revenue & Customs · Self Assessment Manual
Where the taxpayer’s claim to relief in respect of Class 4 NIC overpaid results in an unallocated overpayment on the SA record, follow steps 1 - 4 below.
| 1. | Check the stencil from NIC&EO for notification of any unpaid Class 2 NIC and exceptionally, any Class 4 NIC unpaid for earlier years. Also check if there is any ongoing Receivable action to collect NICs |
|---|---|
| 2. | If there are NIC liabilities outstanding to which the unallocated overpayment can be set, write to the taxpayer advising of the set-off to be made |
| 3. | Transfer the unallocated credit, up to the value of the outstanding Class 2 and Class 4 NIC, to OAS using function TRANSFER FROM OVERPAID BALANCE |
| 4. | Complete the IPP Single Form with the following details |
| - Transferred amount (if amount is less than £10 state the reason for transfer as ‘Class 4 NIC Deferment cases’ | |
| - OAS number (from the Transfer from Overpaid Balance’ screen TCA037C) | |
| - Area Code 17 | |
| - National Insurance Number | |
| Note: ‘Period of debt’ is not required on the SA331 in these cases. |