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HMRC internal manual

COTAX Manual

Repayments / reallocations: non automatic repayments: functions: direct repayment - 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 you the function to use in a particular situation.

Situation Function
To repay a specific amount in response to a claim. DIRR (Direct Repayment)
To see a work list of cases with overpayments that may be issued automatically unless there is user intervention within 14 working days of the date of entry on the list. COM125001 has a list of exceptions. ORUR (Overpayments Requiring Urgent Review List)
To see a work list of cases where COTAX cannot handle the overpayment automatically. LOPD (Overpayments List)