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COM125021 | Repayments/reallocations: non automatic repayments: functions - manual repayment - outside COTAX - responsible office

From HM Revenue & Customs · COTAX Manual

For details of how to access any of the COTAX functions select Index of Functions on the left of the screen.

The table below shows the function or functions to use in particular situations.

SituationFunction
To issue a repayment to credit or debit card where the conditions are met, or by Bacs or payable order that COTAX will not handle automatically.DIRR (Direct Repayment)