RM2624 - Issuing a manual payable order: Deciding which form to complete

When you have decided to make the set-off you will need to complete a form of the R90 series. Which form you complete depends on which office is responsible for collecting the liability.

Use the table overleaf to decide which form to complete and where to send it.

Office collecting the liability order to	Send the payable	Use covering form
Accounts Office	Accounts Office	R90A(Z)
A local Collector	The local Collector	R90A
Enforcement Office	Enforcement Office (Cashier)	R90
Controller, Northern Ireland	FS0 (Cashier)	R90
Controller, Scotland	Controller, Scotland	R90
Surtax office	FS0 (Cashier)	R90(ST) \nParts B and C

Complete separate forms for each office to which you will be sending a payable order. Do this also where the arrears are held by different Accounts Offices.