Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
, see all updates

Repayments / reallocations: non automatic repayments: functions: direct repayment - the CT Unit Cumbernauld

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 or functions to use in particular situations.

Situation Function
   
To:  
  • repay a duplicate payment made by the company in error
  • handle a Group Payment Arrangement repayment. DREP (Direct Repayment)  
      To move an overpayment into OAS from a Debt Management office or the CT Unit Cumbernauld. REAO (Direct Reallocation Out Of COTAX)
      To move an overpayment into OAS from an responsible office. REOD (Direct Reallocation Out Of COTAX)
      To calculate repayment interest. RINT (Request Repayment Interest Calculation)