COM125064 - COTAX Manual - HMRC internal manual
Company has not received a notice to deliver and not delivered a company tax return Use function DIRR (Direct Repayment) to make the repayment. Repayment interest is not added to any repayment made before the normal due date (Word 49KB), or after the normal due date but before a charge is recorded on the AP. Company has made a return which is not under enquiry Establish why the return cannot be amended or a proper claim to relief made. If you are satisfied with the explanation, use function DIRR (Direct Repayment) to make the repayment. Company has made a return which is under enquiry
Source: gov.uk