beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

COTAX Manual

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

Use Function REWD (Direct Reallocation Within COTAX) to deal with:

  • a reallocation that COTAX will not handle automatically and places on LOPD (Overpayments List) work list
  • any other reallocation that you wish to handle directly, rather than leaving it to COTAX. This includes reallocating money in a specific way or dealing with a surrender under S963 CTA 2010/Reg 9.

Where a Debt Management and Banking office has an interest in the case, you should not reallocate amounts against APs without their agreement.

Most surrenders under S963 CTA 2010/Reg 9 are repayments of CT, and you handle these using Function REWD. See COM122020 for more information.

Incorrect payment of repayment interest (RPI) when REWD used to reallocate a specific amount

A payment intended for one AP may be credited to the record of an earlier AP in error. This may happen when the company has used the wrong payslip, for example. When the Technical Caseworker or COTAX later reallocates the money to the correct AP, COTAX incorrectly credits the company with repayment interest (RPI). When you discover this you must take action to correct the position.

Incorrect reallocation of a quarterly instalment payment (QIP)

Use Function MAPS (Maintain AP Signals) or RAMA (Record / Amend Assessment) to set the quarterly payer signal to ‘Yes’ or ‘Potential’ as soon as you suspect a company may have to make quarterly payments. If the company needs to make a payment you should contact Banking Operations and ask them to issue a manual payslip.

Technical Caseworkers should not use Function REWD (Direct Reallocation within COTAX) to reallocate any incorrectly allocated QIPs as this causes an incorrect interest and Effective Date of Payment (EDP) position. Any cases with mis-allocated QIPs should be reported to Banking Operations at Cumbernauld, who will correct the payment position on the record.


  • COM122051 for a list of functions to use in particular situations
  • COM122052 for legislation applying to this subject.