COM129000 - Repayments & Reallocations: When to contact HMRC Payments

Requests related to reallocations, repayments, and missing payments should be made using the Intelligent Payment Processing (IPP) Single Form.  

For Group Payment Arrangement (GPA) enquiries the following must be considered: 

  • If a record is a Group Payment Arrangement (Office 390001), for reallocations, repayments, and missing payments, requests must be emailed to 

    (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • If a record is a GPA participating company accounting period, (grey box warning message pop up) for reallocations, repayments, and missing payments then: 
  1. Do not allocate in, follow your instructions 
  2. Do not reallocate out. If a reversal is appropriate, then contact 

    (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • The only scenario an IPP form will be accepted by GPA team will be for genuine overpayments being reallocated from non-GPA participators accounting periods going to GPA record

  • Non-GPA requests sent via email to 

    (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

    will not be worked

  • If further advice is required, contact 

    (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Most repayments via OAS/IPP, including those made because of a Too Many Postings error in COTAX, must be authorised by a Repayment Security Authoriser (RSA). See COM120100 for further details. 

COTAX correspondence can be sent via eForm. This excludes requests for reallocations, repayments, and missing payments which must go via IPP (see above). Using the wrong contact method will result in your case being rejected. Please ensure you are using the correct contact method as repayments and reallocations fall under different operational areas. 

eForm queues: 

HMRC Payments – CT Priority Corres 

Complaints, urgent requests, oil & gas decommissioning losses (should be sent via IPP if possible), urgent queries related to sums over £10,000 or complex cases. 

HMRC Payments – CT Corres 

Non-urgent general correspondence. 

HMRC Payments – CT250s 

CT250 forms only (request to review interest caused by S458 S4R relief or displacement).


Important Information

Additional information related to reallocations, repayments, and missing payments should be added to the COTAX notes. If a case requires extensive explanation or documentation, you can make contact using the following options: 

  • Repayments – Submit an eForm to  – CT Priority Correspondence  

  • Reallocations – send an email to

    (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

1. Payments Operations cannot take payments over the phone. You should refer companies to Pay your tax bill by debit or credit card(link is external) on the gov.uk website.

2. Queries regarding repayments issued by the responsible office must be dealt with in that office. Payments Operations can only deal with repayments they have made.

3. If a company wants an overpayment on the record to be reallocated, the request must be dealt with in the responsible office except for misallocated payments, which are directed to Payments Operations.

4. If the company contacts you about a charge that is Local Action, you should advise the company to contact the appropriate Debt Management Office, not Payments Operations. This includes cases where the charge is Local Action and the company is making an interest objection.

5. The only interest queries that can correctly be referred to Payments Operations are those relating to:

  • Section 455 (S455) Corporation Tax Act (CTA) 2010
  • losses
  • credit or debit interest calculations

These cases are submitted via eForm.