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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
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Repayments / reallocations: repayments / reallocation authorisation: R49 check for large repayments: forms

The following forms are relevant to the authorisation of repayments of £250,000 or more.

Form Description
   
R49 Authority for the issue of a repayment of £250,000 or more.
CT251 Instructions to the CT Unit at Cumbernauld on the reallocation of an overpayment from COTAX to OAS.
SAFE 1 (NEW) Instructions to the Miscellaneous Charges Unit on how to make the repayment from SAFE.
SAFE 2 Instructions to the Miscellaneous Charges Unit on the required amendment to the archived CTA charge.