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HMRC internal manual

COTAX Manual

Repayments / reallocations: non automatic repayments: manual repayment: outside COTAX - responsible office

We refer to a manual payable order when you use the PORF procedure explained below. You should never indicate on COTAX that a manual payment has been made unless it is made following this procedure.

You should only issue manual payable orders for repayments of £150,000 or more where you have been unable to obtain bank details. You should not use the manual payable order process for any other reason.

There are genuine risks in making manual repayments outside COTAX and you must ensure that COTAX is updated to accurately reflect manual repayment action. You must use function DIRR (Direct Repayment) on the same day as you complete the PORF (Payable Order Request Form), selecting the ‘Y’ option in function DIRR for a manual repayment.

COTAX continues to display the repayment as ‘awaiting issue’ in function VPPD (View Payments and Postings Details) and the customer’s external view of their account shows the overpayment until you use function MIPO (Manual Issued Payable Order) to record the payable order serial number.

Any delays in using function DIRR, or recording an issued date in function MIPO (Record Manually Issued Payable Order) which is later than the actual date of issue, results in incorrect or additional repayment interest being calculated.

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You cannot record a CHAPS (Clearing House Automated Payment System) repayment on COTAX. Repayments made by this method are therefore not reflected in function VPPD (View Payments and Posting Details) and could lead to a double repayment being made.

CHAPS should not be used for CT repayments except in exceptional circumstances to make large repayments of Income Tax, tax credits or other duties that COTAX will not process.(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

You cannot record manual repayments of CT for APs ending on or before 30 September 1993 on COTAX. These must be repaid by the DMB Miscellaneous Charges unit and you must use the SEES SAFE Repayments stencil (SAFE 1) to make any such request for repayment.

You should not use COTAX to record manual repayments of CT for APs included in contract settlements. You must follow the guidance in the Enquiry Manual at EM9020 onwards.

If you cannot use COTAX or the relevant function and the repayment is urgent, contact the COTAX Business Help Desk(This content has been withheld because of exemptions in the Freedom of Information Act 2000) for assistance(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

See COM125021 for a list of functions to use in particular situations.