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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Repayments / reallocations: non automatic reallocations: reallocation out of COTAX - responsible CT office

Use Function REOD (Direct Reallocation Out Of COTAX) if you need to reallocate an overpayment arising from within COTAX against liabilities of the same company that COTAX does not handle, such as:

  • for APs ending before 1 October 1993 (pre COTAX)
  • under S419 ICTA 1988 (now S455 CTA 2010) for APs ending before 1 July 1999 (pre CTSA)
  • under Sch13 or Sch16 ICTA 1988.

However, if the arrear has been notified on a form in the C87 series or is being pursued by Head Office, obtain the agreement of the office pursuing the arrear before you make the reallocation.

Wherever possible, you should reallocate any overpayment against other liabilities whether within or outside COTAX, and only repay any balance available. You should consider, for example, setting a repayment against PAYE or Subcontractor payments arrears as well as against assessments made upon the company outside COTAX.

Do not reallocate more than the known liability against which the reallocation is being made.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

See:

  • COM122061 for a list of forms relevant to this subject
  • COM122062 for a list of functions to use in particular situations
  • COM122063 for legislation applying to this subject.