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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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Repayments / reallocations: repayment / reallocation authorisation: repayment authorisation - CT Unit Cumbernauld

COTAX automatically selects some repayments for checking in the CT Unit Cumbernauld. These include repayments made using function DREP (Direct Repayment) which are selected for:

  • checking before release
  • retrospective checking after issue.

COTAX can select any repayment for checking whether it is made, or to be made, to debit or credit card, by Bacs or by payable order.

The selected cases appear on the following work lists.

  • RPAU (Repayments For Authorisation List).
  • PRPL (Post Repayment Review List).

The Repayment / Reallocation Authoriser reviews the entries on these work lists.

COTAX records the entry of a case on any of these lists in function DIAW (Display Immediate Action Work Lists).

If you are the Repayments / Reallocations Authoriser in the CT Unit Cumbernauld, you should carry out the necessary checks on cases appearing on your lists immediately.


  • COM126000 for more information about these work lists
  • COM124021 for a list of functions to use in particular situations.