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HMRC internal manual

COTAX Manual

Appeals: handling appeals and postponements: functions: postponement creating overpayment

The table below tells you the function or functions to use in particular situations.

For details of how to access any of the COTAX functions, select ‘Index of functions’ on the left of the screen.

Situation Function
To make a repayment by credit or debit card, Bacs or payable order that COTAX does not handle automatically. DIRR (Direct Repayment)
  • deal with appeals against assessments or amendments and penalties
  • record postponement applications and informal standovers and
  • issue acknowledgements. HAPP (Handle Appeal)  
      To see a work list of cases where COTAX cannot handle the overpayment automatically. LOPD (Overpayments Review List)
      To reallocate a COTAX overpayment against liabilities of the same company that are outside COTAX. REOD (Direct Reallocation Out Of COTAX)
      To reallocate an overpayment on one AP against a liability for another COTAX AP of the same company. REWD (Direct Reallocation Within COTAX)
      To view details of charges, payments and repayments, and a summary of the accounting position for the AP. VPPD (View Payment And Posting Details)