Assessing: repayments: Sect 6
Accounts Office, Cumbernauld make all external repayments of tax by Payable Order. They issue the Payable Order according to the instructions you give on the Payable Order Request Form (PORF)
The details on the PORF are automatically filled from the form Sect 6, which contains additional information to help the person reviewing the repayment to check it. The Sect 6 and PORF are accessed through SEEs forms and letters. Use separate Sect 6 forms for repayments at different Entries (IHTM31011) or deposits (IHTM31751) at your file. You can, however, include the total repayable amount for a single Entry to include NIOP (IHTM31012) and IOP on one form.
You must take great care when completing the form to make sure it is accurate and that deposits are applied in the correct order.