COM129000 - Repayments & Reallocations: When to contact HMRC Payments Operations - Government Banking and Payments

You should only contact Payments Operations when it is an area of work that they are responsible for. The following points should help you decide which work areas they can or cannot help you with.

1. Payments Operations cannot take payments over the phone. You should refer companies to Pay your tax bill by debit or credit card(link is external) on the gov.uk website.

2.  Queries regarding repayments issued by the responsible office must be dealt with in that office. Payments Operations can only deal with repayments they have made.

3. If a company wants an overpayment on the record to be reallocated, the request must be dealt with in the responsible office except for misallocated payments, which should be directed to Payments Operations.

4. If the company contacts you about a charge that is Local Action, you should advise the company to contact the appropriate Debt Management Office, not Payments Operations. This includes cases where the charge is Local Action and the company is making an interest objection.

5. The only interest queries that should be referred to Payments Operations are those relating to:

  • S455 CTA 2010
  • losses
  • credit or debit interest calculations

Cases should be submitted via eForm (see point 7).

6. The Intelligent Payment Processing (IPP) Single Form should be completed for all movement of money requests (reallocations, repayments, and missing payments). Most repayments via OAS/IPP form, including those made as a result of the Too Many Postings error in COTAX, must be authorised by a Repayment Security Authoriser (RSA); see COM120100 for further details.

7. CT Correspondence can be sent via eForm to the groups below. This excludes movement of money requests (reallocations, repayments, and missing payments) which should be submitted via IPP form. Using the wrong contact method will result in the case being returned to you and delay for the customer. See step 8 for urgent relocation requests.

GBP Payment Operations – CTU Priority Correspondence:

  • complaints
  • urgent requests
  • Oil & Gas/Decommissioning losses (repayments only, which cannot be sent via IPP)
  • urgent queries related to sums over £10,000
  • complex cases which cannot be sent via IPP form

GBP Payment Operations – CTU Internal Correspondence: non-urgent general correspondence.

GBP Payment Operations – CTU CT250s: CT250 forms only (request to review interest, caused by S458 (S4R) relief or displacement).

Please ensure you are using the correct contact method as repayments and reallocations fall under different operational areas.

8. Additional information related to a movement of money request should be added to the COTAX notes. If a case requires extensive explanation or documentation, you can make contact using the following options:

  • repayments – submit an eForm to GBP Payment Operations – CTU Priority Correspondence. Use the notes section and attachments as required
  • reallocations – send an email to DL-YH CTSA reallocation priority

9. All requests related to CT must have relevant, clear notes on the COTAX record. This will ensure our caseworkers can progress requests without any delays. Failure to add a COTAX note may result in delay / rejection of the request.

10. Payments Operations deals with all Group Payment Arrangement (GPA) enquiries. If a record shows it belongs to the Group Payment Team (Office 390001), or you see an on-screen message advising you that the company is a participator in a Group Payment Arrangement, you must contact the Group Payment Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) before making any changes to the record. You can also contact the team using eForm at Banking CT Group Arrangement Team or email at CT Unit, Group Arrangements Enquiry (Government Banking and Payments - Payment Operations). Non-GPA requests sent via email will not be worked.