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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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Repayments / reallocations: non automatic repayments: forms: early repayment - responsible office

The following forms are relevant to dealing with claims to early repayment.

Form Description
CT251 To let the CT Unit Cumbernauld know how to deal with a repayment that you have transferred into OAS. COM120100 has guidance on completing form CT251.
FAO2601 HMRC Finance issues this form to notify the responsible office or the CT Unit Cumbernauld that it has cancelled a payable order.

This form is issued when the responsible office or the CT Unit Cumbernauld:

  • initiate the cancellation of the payable order
  • request authority to issue a fresh payable order.