SAM110060 – Repayments: issue repayment: PAYE/CODA repayment systems

The PAYE/CODA repayment systems will continue to be used where the SA or OAS repayment system is not appropriate. This will occur where, for instance

• An unemployment repayment is to be made through PAYE

Note: Including 'in-year' unemployment repayment requests from taxpayers in SA

• A PAYE cessation repayment is requested prior to transfer into SA

Note: For taxpayers already in SA, PAYE cessation repayments should be made by the creation of a freestanding credit and repaid through the SA record

• The set-off of a CIS deduction is to be made to an earlier year’s CODA liability

Note: This will only apply to in-year repayment requests and is not appropriate where an overpayment arises from the SA return

Repayments made outside of SA will be subject to existing clerical and supervisory procedures.

Where repayment or set-off has been made using the PAYE/CODA repayment system

• Use SA function AMEND TAXPAYER SIGNALS to set the No Repayment signal. (The setting of this signal will prevent an automatic repayment and possible over- repayment being made when the return is received)
• Use SA function MAINTAIN SA NOTES to enter a brief note recording the fact that a repayment / set-off has been made