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HMRC internal manual

COTAX Manual

Repayments / reallocations: non automatic repayments: functions: repayment interest

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 calculate repayment interest due for a manual repayment. RINT (Repayment Interest Calculation))
To set-off non CT overpayments against a COTAX liability. DSET (District Set-Off