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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Repayments / reallocations: non automatic reallocations: reallocation within COTAX - banking operations office (Action Guide)

When using Function REAW, consider steps 1 - 6 below. The guide is presented as follows.

Initial action Steps 1 - 2
   
Reallocation from one company to another Step 3
Reallocation will create an overpayment on the receiving AP Steps 4 - 5
Consideration of Repayment Interest (RPI) Step 6

Initial action

1. Ensure one of the following conditions applies, which gives you responsibility for dealing with the reallocation.
   
  * The overpayment appears on the LOPU (Overpayments Review List) work list.
  Note: Where the overpayment was created as the result of carry-back or S458 CTA 2010 (formerly S419(4) ICTA 1988) relief, ask the responsible CT office to deal with the overpayment.
  * The payment has been allocated to suspense record and appears on the LSUP (Payments in Suspense List) work list.
  * The payment was incorrectly allocated.
2. If none of the above conditions apply, refer the correspondence or enquiry to the responsible CT office or Debt Management Office as appropriate.