Description (Repayments breakdown)

This provides a breakdown of the selected repayment.

It shows the source of each item making up the total repayment, including where appropriate, the tax year ending, date of pay, and dates used to calculate repayment supplement.

For a more detailed explanation of an individual description, please select it from the list below.

Overpayment from Tax Return - From the information you have provided in your return for the year shown, this is the amount of tax paid at source that HM Revenue & Customs (HMRC) calculate you have overpaid. This will usually be tax overpaid through employment or the Construction Industry Scheme (CIS).

Credit transfer in - This is the amount of a credit HMRC have transferred in to your account that was held at HMRC Accounts Offices.

There are a number of reasons why this description may appear.

The two most common reasons are:

• following changes to your Self Assessment record HMRC needed to manually reallocate your payments, by first making a Credit transfer out to achieve the correct position
• a payment you made had to be manually processed by HMRC Accounts Office

If you want further clarification about why a particular credit has been transferred in please contact your own tax office.

Miscellaneous credit - This is the amount of a credit, such as an in-year repayment for CIS deductions, a carry back claim for losses or pension contributions, averaging for Farmers and creators of literary or artistic work, or an over payment set-off, that we have posted to your account.

If you need clarification as to why you have received this credit please contact your own tax office.

Repayment supplement (interest) - This shows the amount of repayment supplement (RPS) HMRC have credited to your account and the period over which it was calculated.

Where you have made a payment of tax and this has been allocated to a tax liability, if that liability is later reduced to an amount less than your payment HMRC will give you interest called 'repayment supplement' on the amount overpaid.

Repayments or reallocations of the following do not attract RPS

• overpayments of interest
• payments made in error that remain unallocated
• payments incorrectly allocated
• unallocated payments

Note: If you make a payment greater than your outstanding liability or at a time when there is no outstanding liability, the excess amount has no liability against which it can be allocated. The excess is called an Unallocated payment shown as 'Not yet used'.

Payment - This shows all or part of a payment you have made.