Description (Payments/credits)

This shows a brief description of the types of payment and credit posted to your account.

Credit transfer in - This shows the amount of a credit HM Revenue & Customs (HMRC) have transferred in to your account that was held at our HMRC Accounts Offices.

The usual reasons for this reason 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 Construction Industry Scheme (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 HMRC have posted to your account. If you need clarification as to why you have received this credit please contact your own tax office.

Overpayment from tax return for the tax year ending dd mm yyyy - From the information you have provided in your return for the year shown, this is the amount of tax paid at source that HMRC calculate you have overpaid. (This will usually be tax overpaid through employment or the CIS).

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

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'.

To look at details of a specific payment or credit please click on the amount of the item you want to view.