COM23130 - COTAX Manual - HMRC internal manual
COM23130 - Assessing: CTSA assessments: handling non-COTAX charges You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Follow the guidance at COM23132 to raise non-COTAX charges. These charges include assessments in respect of Paragraph 52 Schedule 18 FA 1998 - recovery of over-repayments for APs ending on or after 1 July 1999, Section 252 (1) (b) ICTA 1988 - recovery of excessive tax credit payment or set-off, Section 956 / 957 ITA 2007 or Schedules 13 / 16 ICTA 1988. Also, for APs ending before 1 July 19...
Source: gov.uk