Payments/credits used for Amount due

Where you have overpaid tax and your next liability is shortly due to be paid (usually within the next 45 days, but for 31st January and 31st July liabilities this is extended to around 65 days) we will show any tax overpaid as set against this future liability first and show any balance in the 'Payments/credits not yet used' line above.

You are however entitled to have all the tax overpaid returned to you (the amount shown in the Total line) right up to the date your next payment is due. (We will repay the full amount on the understanding that you will pay the amount shortly becoming due by the due date).