Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
, see all updates

Repayments / reallocations: repayments / reallocations work lists: reallocations for authorisation list (RLAU) (Action Guide)

To deal with cases on the Reallocations For Authorisation List in a the CT Unit Cumbernauld or Debt Management office consider steps 1 - 5 below.

1. Use function RLAU (Reallocations for Authorisation List) to display the work list and select the entry you want to work. Use the view button to see all the details of the case.
   
2. Use the case papers and COTAX notes to determine the reason for the proposed reallocation.
3. Check if the reallocation is appropriate.
4. If the reallocation is in order use PRKR (Provide Risk Response) to authorise it.
  The case is automatically deleted from the list.
5. If the reallocation is not in order use function PRKR to stop it.
  The case is automatically deleted from the list.