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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
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Repayments / reallocations: repayment / reallocation authorisation: reallocation authorisation - debt management and banking offices

COTAX automatically selects some reallocations made by the CT Unit Cumbernauld or Debt Management and Banking office operators for checking.

These cases appear on the RLAU (Reallocations For Authorisation List) work list.

The Repayment / Reallocation Authoriser in the CT Unit Cumbernauld or the Reallocation Authoriser in the Debt Management office reviews these cases.

COTAX records the entry of a case on this work list in function DIAW (Display Immediate Action Work Lists).

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

See:

  • COM126000 for more information about this work list
  • COM124031 for a list of functions to use in particular situations.