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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: functions: repayment interest

COM125092 | Repayments/reallocations: non automatic repayments: functions: repayment interest

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 calculate repayment interest due for a manual repayment.RINT (Repayment Interest Calculation))
To set-off non CT overpayments against a COTAX liability.DSET (District Set-Off
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