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HMRC internal manual

COTAX Manual

Repayments / reallocations: non automatic reallocations: forms: reallocation into COTAX - responsible CT office

The following forms are relevant to the set off of repayments.

Form Description
SEES SAFE Repayment stencil (SAFE 1) SEES stencil used by a SAFE user to ask DMB Miscellaneous Charges Unit in Shipley to repay an archived non-COTAX charge or a set off against a COTAX charge.