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HMRC internal manual

COTAX Manual

Repayments / reallocations: non automatic repayments: early repayment - the CT Unit Cumbernauld (Action Guide)

To deal with a repayment referred to you by the responsible office on form CT251 consider steps 1 - 3 below.

1. Use function RINT (Request Repayment Interest Calculation) to calculate the repayment interest due.
2. Enter the date in function RINT as provided by the responsible office.
3. Advise the Repayment Section of the OAS reference number and the amount of repayment interest to be added to the repayment.