Accounts Office Shipley (AOS) make all external repayments of
tax by way of Payable Order. They issue the Payable Order according
to the instructions you give on the Sect 6 warrant.
You must complete the Sect6 in full - using the electronic
version, except for the signature, date and stamp (
IHTM31700) when you refer to an
authorising officer.
Use separate Sect 6 forms for repayments at different Entries
(
IHTM31011) or deposits (
IHTM31751) at your file. You can
however include the total repayable amount for a single Entry to
include NIOP (
IHTM31012) and IOP on one form.
You must take great care when completing the form to ensure
that it is accurate, both in terms of figures, and when explaining
how the money is to be applied (
IHTM31644).
Please ensure that you include assessment numbers on the Sect
6 form as they can no longer be completed by Repayments Section
Always “protect” the warrant form by crossing
through areas you have not used and drawing lines through spaces
after you have written names or figures. This will help prevent the
warrant being tampered with.
