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HMRC internal manual

COTAX Manual

Repayments / reallocations: When to contact the CT Unit in Cumbernauld

You should only contact the CT Unit in Cumbernauld when it is an area of work that they are responsible for. The following points should help you decide which work areas they can or cannot help you with.

  1. The CT Unit at Cumbernauld cannot take payments over the phone. You should refer companies to Pay your tax bill by debit or credit card on the gov.UK website.

2.  Queries regarding repayments issued by the responsible office must be dealt with in that office. Cumbernauld can deal only 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, which should be directed to the CT Unit Cumbernauld.

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 Cumbernauld. This includes cases where the charge is Local Action and the company is making an interest objection.

5.  The only interest queries that should be referred to the CT Unit at Cumbernauld are those relating to:

  • S455 CTA 2010
  • Losses
  • Instalment payments.
  1. CT 250 / CT251s should be sent to the CT Unit using the following mailboxes:
  • CT Unit, CT Ops Enquiry (Corporate Finance) if you work outside the LB
  • CT Unit, LBS Enquiry (Corporate Finance - Finance Operations) if you work in the LB.

You should not use an e-form to send these details to Cumbernauld.

If you mark an e-mail urgent, it will be reviewed within 24 hours.

7.  Cumbernauld deals with all Group Payment Arrangement (GPA) enquiries. If a record shows it belongs to the Group Payment Team (Office 390001), or you see an on-screen message advising you that the company is a participator in a Group Payment Arrangement, you must contact the Group Payment Team on 0300 583947 before making any changes to the record. You can also contact the team using e-form at Banking CT Group Arrangement Team.

Where it is appropriate to contact the CT Unit in Cumbernauld, you can send an e-form to Banking Corporation Tax Unit if you work outside the LB or Banking CT Unit – LB Enquiries Only if you work in the LB.

If you marked the item urgent, it will be reviewed within 24 hours.