COM126021 - Repayments / reallocations: repayment / reallocations work lists: forms

The following forms are relevant to dealing with cases on Repayment and Reallocation work lists.

Form	Description
Intelligent Payment Processing (IPP) Single Form	Notification to the Corporate Finance of correct allocation of payment following use of function REOD (Direct Reallocation Out Of COTAX) by the responsible office to allocate an amount to OAS.
CT250(P)	Responsible office notification to the Corporate Finance where COTAX is unable to handle the interest consequences of a relief displaced by a carry-back for CTSA APs and CT Pay and File APs or a claim under S458 CTA 2010 that the loan (or part of it) to a participator has been repaid for a CTSA AP only. It is an eform available on SEES. See COM53300 for guidance on when to complete a CT250(P).
R49	Authorisation of a repayment of £250,000 or more by a Grade 7 or above with appropriate CT knowledge.
R400 (CT GUIDE)(Valid for both CTSA APs and CT Pay and File APs)	List of security checks and guidance for Repayment Security Authoriser. This is valid for all CT repayments. Whilst some of the information specifically relates to the COTAX system, the nature of the checks that are carried out apply in principal to all CT repayments.