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HMRC internal manual

COTAX Manual

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

The following forms are relevant to a reallocation out of COTAX to OAS

Form Description
C87 One of a series of forms used by Debt Management Offices to determine the validity of an assessment for which arrears are working locally.
CT251 To advise Banking Operations:
  • what to do with a repayment that you have put into OAS
  • of a permanent overpayment
  • repayment interest details
  • the EDP (Word 41KB) for the set off.