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Contents

Official guidance
Self Assessment Manual

SAM60000 · Interest, penalties and surcharge: interest

  • SAM60001 · Introduction
  • SAM60020 · Enquiries about and objections to interest
  • SAM60021 · Sending a submission to the interest review unit (IRU) (Action Guide)
  • SAM60030 · Interest charges / repayment supplement
  • SAM60040 · Concessional dates
  • SAM60050 · Amending the relevant date (RD)
  • SAM60051 · Amending the relevant date (RD) (Action Guide)
  • SAM60052 · Amending the relevant date - examples
  • SAM60055 · Effective date of payment
  • SAM60060 · Amending the effective date of payment (EDP)
  • SAM60061 · Amending the effective date of payment (EDP) (Action Guide)
  • SAM60070 · Quality checks
  • SAM60080 · Statutory due dates
  1. Interest, penalties and surcharge: interest: contents
  2. Interest, penalties and surcharge: interest: amending the effective date of payment (EDP)

SAM60060 | Interest, penalties and surcharge: interest: amending the effective date of payment (EDP)

From HM Revenue & Customs · Self Assessment Manual

Changes to the effective date of payment (EDP) are made by using function AMEND EFFECTIVE DATE OF PAYMENT, which is available in the Review Interest Officer Processing (RINO) role. This function can be used in most instances to change the EDP. However, where the payment in question is over 12 months old you can only change the EDP by

  • Transferring the appropriate payment(s) to OAS at Banking Operations

And

  • Bringing back the payment(s) into SA with the new / correct EDP

In either case interest will be recalculated automatically, the excess being discharged automatically.

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