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HMRC internal manual

COTAX Manual

COM125081 - Repayments/reallocations: non automatic repayments: functions: repayment request in debt management office

For details of how to access any of the COTAX functions, select Index of Functions on the left of the screen.

The table below shows the function or functions to use in particular situations.

Situation

Function

To move an overpayment into OAS from a Debt Management Office or HMRC Payments 

REAO (Direct Reallocation Out Of COTAX)