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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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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 the CT Unit Cumbernauld. REAO (Direct Reallocation Out Of COTAX)