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HMRC internal manual

COTAX Manual

Repayments / reallocations: non automatic repayments: legislation: early repayment - responsible office

The table below gives a brief explanation of what the legislation relevant to this subject contains.

Section Explanation
59DA(2) TMA 1970 The date from which late payment interest is charged.
59DA(4) TMA 1970 If a caseworker does not wish to accept a claim the company may take it to the Tribunal for determination.
59DA(6) TMA 1970 A claim may be made in conjunction with an appeal against a charge raised by HM Revenue & Customs. The claim can only apply to tax paid before the charge was raised.