SolvedRM2624 | Issuing a manual payable order: Deciding which form to complete
From HM Revenue & Customs · Repayment Claims Manual
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) \nParts 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.