COM125020 - Repayments / reallocations: non automatic repayments: manual repayment - outside COTAX - responsible office

The PORF procedure, previously used to issue manual payable orders, has been withdrawn; all repayments by payable order should now be issued via COTAX.

If you have issued a manual payable order using function DIRR (Direct Repayment) by selecting ‘Y’ in the ‘Do you want to issue this repayment manually?’ field follow the instructions at COM123010 to cancel the repayment.

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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 DM 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.

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