Repayments of tax overpaid section (SA900)

This section is used to enter details of the client, tax advisor or nominee bank account that you want to use for repayments of overpaid tax.

Refer to the HMRC Trust and Estate Tax Return Guide if needed (opens in a new tab).

  1. Open the required tax return, then select the Data input tab.
  2. If the required section is listed, select it and skip the next step. If not, select Add a new section.

  3. On Choose a section to add, select the Other information tab.

  1. Under Other details, select Repayments of tax overpaid.

    If the section is crossed through, it has already been added to the tax return. To adjust it the existing values, close the window and select the section on the Data Input tab.

  2. Select who the payment should be made to, complete as described in the following sections, then select Save changes.

Client

Any bank accounts recorded for this client are available to choose from Select bank account. You can also add new bank details. Once selected, the bank fields are automatically populated.

Select Cheque required? if the client is to be paid by cheque. The remaining fields will be disabled.

Recording that a cheque is required will not be actioned by HMRC - they will keep the repayment balance on record. The cheque payment can then be made to the client when they advise HMRC by telephone or in writing.

Tax advisor

  1. Select the tax advisor from the list. The list is populated from the practices that have been set up on the system. You can also add a new practice.

  2. Any bank accounts recorded for the chosen practice are available to choose from Select bank account. You can also add new bank details.

  3. The bank details are automatically populated. Change the Address if required and enter the Nominee reference if required.

Other nominee

  1. Complete the Account name, Sort code, Name of bank, Building society reference (if applicable) together with the nominee's Name.

  2. Select the pencil icon in Address to select the required address or create a new one.

  • Select tax advisor from the list if you intend to act as the nominee for the repayments. You can also set up a new tax advisor, then complete the practice details. The remaining fields are own shown if you have selected this option.