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HMRC internal manual

COTAX Manual

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

For details of how to access any of the COTAX functions select Index of Functions on the left of the screen.

The table below shows the function or functions to use in particular situations.

Situation Function
To issue a repayment to credit or debit card where the conditions are met, or by Bacs or payable order that COTAX will not handle automatically. DIRR (Direct Repayment)
To record on the COTAX system a repayment made manually using the PORF procedure and the date on which it was made. MIPO (Manually Issued Payable Order)