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HMRC internal manual

COTAX Manual

Repayments / reallocations: non automatic repayments: repayment request in Debt Management Office

When a company or agent requests a repayment and the case is working with the Debt Management Office, refer the request immediately to the responsible office unless the request is in respect of a payment made in error.

If the request is for a repayment of an amount paid in error:

  • use function REAO (Direct Reallocation Out Of COTAX) to reallocate the payment to OAS
  • ask the CT Unit Cumbernauld to deal with the request.

Excessive repayments

When a repayment is made for more than the amount due the responsible office recovers the excess.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)


  • COM122000 for guidance on using function REAO
  • COM125081 for a list of functions to use in particular situations.