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HMRC internal manual

COTAX Manual

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.

Form Description
CT251 To let Banking Operations know:
  • what to do with a repayment that you have put into OAS
  • the repayment interest details
  • the EDP (Word 41KB) for the set off.