COM122071 - Repayments/reallocations: non automatic reallocations: forms: surrender outside S963 CTA 2010

The following form is relevant to dealing with a claim to surrender an overpayment when the conditions of S963 CTA 2010 are not satisfied.

Intelligent Payment Processing (IPP) Single Form 

To let HMRC Payments know:

  • what to do with a repayment that you have put into OAS 

  • how to handle the interest, by noting COTAX with the EDP (See Glossary) for the set off