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HMRC internal manual

COTAX Manual

Payments: quarterly instalment payments: forms

The following forms are relevant to quarterly instalment payments (QIPS).

Form Description
CT251 To:
  • let Accounts Office know what to do with a repayment that you have put into OAS
  • advise repayment interest details
  • advise the EDP for the set-off.
See COM120100 for guidance on completing form CT251.