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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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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)

See:

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