SAM110005 – Repayments: issue
repayment: allocated payment or credit
Allocated payment or credit to be repaid or reallocated via OAS.
(Reallocation to be made to either a different UTR,
different tax charge under the same UTR or different Head of Duty.)
Effective date of payment (EDP)
- The original effective date of payment
Repayment supplement (RPS)
| From | To |
| The original EDP | Where allocated payment
to be repaid
- The projected issue date of the repayment
Where allocated payment to be reallocated to a different
charge under the same UTR
- The Relevant Due Date of the charge against which
the payment or credit is being set
- Where allocated payment to be
reallocated to a different UTR or Head of Duty
- The date that the set off or reallocation is
made
- Where the payment or credit is to go
on record as ‘unallocated’
- The date of reallocation
|
RPS calculated automatically or manually?
- RPS will need to be calculated manually
