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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Repayments / reallocations: non automatic repayments: forms: early repayment - the CT Unit Cumbernauld

The following form is relevant to claims to early repayment.

Form Description
   
CT251 To let the CT Unit Cumbernauld know how to deal with a repayment that has been transferred into OAS.