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HMRC internal manual

Repayment Claims Manual

Issuing a manual payable order: Deciding which form to complete

When you have decided to make the set-off you will need to complete a form of the R90 series. Which form you complete depends on which office is responsible for collecting the liability.

Use the table overleaf to decide which form to complete and where to send it.

Office collecting the liability order to Send the payable Use covering form
Accounts Office Accounts Office R90A(Z)
A local Collector The local Collector R90A
Enforcement Office Enforcement Office (Cashier) R90
Controller, Northern Ireland FS0 (Cashier) R90
Controller, Scotland Controller, Scotland R90
Surtax office FS0 (Cashier) R90(ST)
Parts B and C    

Complete separate forms for each office to which you will be sending a payable order. Do this also where the arrears are held by different Accounts Offices.