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HMRC internal manual

COTAX Manual

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

Where a company requests repayment and has made a return which is under enquiry, the responsible office:

  • reallocates the amount to be repaid to OAS
  • notifies you on form CT251 on the day of the transfer of the amount allocated to OAS and the date from which repayment interest is to be calculated
  • asks you to make a repayment.


  • COM125071 for a list of forms relevant to this subject
  • COM125072 for a list of functions to use in particular situations.