COM125080 - 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 HMRC Payments 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)
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