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.

See:

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