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HMRC internal manual

COTAX Manual

Payments: payments work lists: forms

The following form is relevant to dealing with cases on payments work lists.

Form  Description 
CT251 Notification to the CT Unit Cumbernauld 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.
COM120100 has guidance on completing form CT251.