Repayments / reallocations: repayment / reallocation authorisation: repayment security authorisers - responsible office
Access to records
The CT repayment security checks are commonly referred to as the R400 process.
Once a Repayment Security Authoriser (RSA) has been allocated the COTAX Repayment Authoriser role on COTAX they must be given access to the CT Repayment Security Controlled Access folder (CAF). If you have difficulty getting access you should contact the CT Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000) for advice.
The CT Repayment Security CAF holds all the information you need to carry out a security check. This includes:
- training material
- the R400 CT guide detailing the checks to be performed
- the R400 working sheets on which you must record every case that requires a check.
Proper maintenance of the documents in the CAF is a critical part of our assurance in repayment security. It is important that you regularly access the folder headed ‘Essential RSA documents’ to ensure you are aware of the latest information and guidance affecting your role, and to see the most recent version of the R400 CT guide.
You must ensure that security is maintained at all times and it is important that you:
- do not share any of the information about security checks held in the CAF with anyone who is not an RSA
- do not save any of the documents to locations outside the CAF
- read the ‘Protocols’ document before carrying out any actions in the CAF.
Selection of cases for authorisation
COTAX automatically selects some repayments and reallocations for checking in the responsible office. These include:
- repayments selected for checking before release
- repayments selected for retrospective checking after release
- selected repayments surrendered to a different company under Section 963 CTA 2010.
COTAX can select any repayment for checking whether it is made, or to be made, to debit or credit card, by Bacs or by payable order.
The selected cases appear on the following work lists.
- REDR (Repayments For Authorisation List).
- PRPL (Post Repayment Review List).
- REAU (Reallocations For Authorisation List).
It is the responsibility of the RSA to review the entries on these work lists.
COTAX records the entry of a case on any of these lists in function DIAW (Display Immediate Action Work Lists).
If you are the RSA, you should carry out the necessary checks on cases appearing on your lists immediately.
See COM126000 for more information about these work lists.
Cancelled payable orders
The RSA is also responsible for dealing with cancelled payable orders on the COTAX system.
- COM123040 for further guidance on how to deal with a cancelled payable order
- COM124011 for a list of functions to use in particular situations.