»Ê¹ÚÌåÓýapp

When you have decided the relevant time and the tax month you can proceed to use thesupplement ready reckoner table provided. »Ê¹ÚÌåÓýapp table gives you the interest factors toapply for calculating supplement.

To record your calculation for the claimant prepare form R22 and keep a carbon copy forthe file.

To calculate

• work out the difference between the factors for the relevant time and the end of the tax month
• multiply the overpayment by the result.

When you have calculated the amount of supplement due

• if you are making a set-off go to RM2608
• if you are repaying the claimant go to RM2640.