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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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Repayments / reallocations: non automatic repayments: repayment of income tax - responsible office

Claim for repayment before determination of the liability

Companies, including non-resident companies trading through a UK branch or agency, may claim repayment before determination of the liability for the relevant AP.

The company must make the claim on their CT600 return form or in an amended return.

You can use function DSET to create the relevant posting on the AP record or records and function DIRR to process the repayment.

Repayment interest may be payable.

Disputed claims to Income Tax repayments on appeal can be reviewed. If the company does not agree with the outcome of the review, it can refer the matter to the Tribunal. For more information see the Assessment Procedures Manual at AP3380.


  • COM122010 for information on DSET codes
  • COM125101 for a list of forms relevant to this subject
  • COM125102 for legislation applying to this subject.