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.