COM122071 - Repayments/reallocations: non automatic reallocations: forms: surrender outside S963 CTA 2010
The following form is relevant to dealing with a claim to surrender an overpayment when the conditions of S963 CTA 2010 are not satisfied.
Intelligent Payment Processing (IPP) Single Form
To let HMRC Payments know:
what to do with a repayment that you have put into OAS
how to handle the interest, by noting COTAX with the EDP (See Glossary) for the set off