One of my clients who is under Public Department 1 is due a repayment as his payments on account exceed the tax and NI due.
If the repayment was less then January's payment on account I would say leave the money there and just pay the extra at the end of January 07. However it exceeds the Jan 07 payment on account so I feel we should request a repayment now and then make a payment at the end of January.
It is a shame the return does not have the option to ask for a reduced repayment. Then we could just call back the excess.
David Witham