RPSM04304050 - Scheme Administrator Pages: Taxation: Repayments: How often?

How often can an in year repayment request be made?

Schemes can submit a single request per month subject to the claim being for a minimum of £5,000 tax. If the amount of tax repayable is less than £5,000 it should be rolled over until such time as it reaches this amount.

If the amount does not reach £5,000 in the tax year the request should be made at the end of the tax year.