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Contents

Official guidance
COTAX Manual

COM154000 · CT Pay and File: other topics

  • COM154001 · CT Pay and File: appeals and postponements: introduction
  • COM154010 · CT Pay and File: appeals and postponements: appeals against loss determinations
  • COM154018 · CT Pay and File: appeals: handling appeals and postponements: appeals against loss determinations (Action Guide)
  • COM154021 · CT Pay and File: automatic and clerical pursuit: introduction
  • COM154025 · CT Pay and File: automatic and clerical pursuit: investigation case assessments
  • COM154028 · CT Pay and File: automatic and clerical pursuit: investigation case assessments (Action Guide)
  • COM154031 · CT Pay and File: automatic and non-automatic repayments: introduction
  • COM154035 · CT Pay and File: automatic and non-automatic repayments: early repayment, responsible office
  • COM154039 · CT Pay and File: automatic and non-automatic repayments: early repayment, responsible office (Action Guide)
  • COM154040 · CT Pay and File: investigation: introduction
  • COM154045 · CT Pay and File: investigation: contract settlements
  • COM154050 · CT Pay and File: penalties for late delivery of returns: introduction
  • COM154052 · CT Pay and File: penalties for late delivery of returns: companies act extension
  • COM154059 · CT Pay and File APs: penalties for late delivery of returns: deferred filing dates
  1. CT Pay and File: other topics
  2. CT Pay and File: automatic and non-automatic repayments: introduction

COM154031 | CT Pay and File: automatic and non-automatic repayments: introduction

From HM Revenue & Customs · COTAX Manual

You can find guidance on the general principles regarding the automatic and non-automatic process for overpayments at COM120001 onwards. This section gives you specific guidance on CT Pay and File accounting periods where that guidance differs from CTSA.

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