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Contents

Official guidance
COTAX Manual

COM125000 · Repayments/reallocations: non automatic repayments

  • COM125001 · Introduction
  • COM125010 · Intervention in automatic repayments
  • COM125012 · Intervention in automatic repayments (Action Guide)
  • COM125020 · Manual repayment - outside COTAX - responsible office
  • COM125022 · Manual repayment: outside COTAX - responsible office (Action Guide)
  • COM125030 · Direct repayment - responsible office
  • COM125033 · Direct repayment - responsible office (Action Guide)
  • COM125040 · Direct repayment - HMRC Payments
  • COM125042 · Direct repayment - HMRC Payments (Action Guide)
  • COM125060 · Early repayment, responsible office
  • COM125064 · Early repayment, responsible office (Action Guide)
  • COM125070 · Early repayment , Corporate Finance
  • COM125073 · Early repayment - Corporate Finance (Action Guide)
  • COM125080 · Repayment request in Debt Management Office
  • COM125090 · Repayments/reallocations: non automatic repayments, repayment interest
  • COM125091 · Forms: repayment interest
  • COM125092 · Functions: repayment interest
  • COM125094 · Repayments/reallocations: non automatic repayments, repayment interest (Action Guide)
  • COM125100 · Repayment of income tax, responsible office
  • COM125110 · Repayment of CIS25 tax, responsible office
  • COM125120 · Payments of tax credits, responsible office
  1. Repayments/reallocations: non automatic repayments: contents
  2. Repayments/reallocations: non automatic repayments: early repayment - Corporate Finance (Action Guide)

COM125073 | Repayments/reallocations: non automatic repayments: early repayment - Corporate Finance (Action Guide)

From HM Revenue & Customs · COTAX Manual

To deal with a repayment referred to you by the responsible office on form Intelligent Payment Processing (IPP) Single Form consider steps 1 - 3 below.

StepAction
1.Use function RINT (Request Repayment Interest Calculation) to calculate the repayment interest due.
2.Enter the date in function RINT as provided by the responsible office.
3.Advise the Repayment Section of the OAS reference number and the amount of repayment interest to be added to the repayment.
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