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