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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
Updated
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Repayments / reallocations: repayment / reallocations work lists: repayments for authorisation list (RPAU) (Action Guide)

To deal with cases on the Repayments for Authorisation List in the CT Unit Cumbernauld consider steps 1 - 7 below.

1. Use function RPAU (Repayments for Authorisation List) to display the work list and select the entry you want to work. Use the view button to see all the available details for the case.
   
2. Use the case papers to determine the reason for the proposed repayment.
3. Use function VTPR (View Taxpayers Record) and check for any COTAX notes. Specifically, look for any note where Risk and Intelligence Service (RIS) have identified a risk. In these cases you should go to step 7 to stop the repayment and also follow the instructions in the note.
4. If the reason for the proposed repayment is other than to repay a payment made in error telephone the responsible office to confirm that the repayment is in order.
5. Where the proposed repayment is for a payment made in error, check if it is in order.
6. If the repayment is in order use function PRKR (Provide Risk Response) to authorise it.
  The case is automatically deleted from the list.
7. If the repayment is not in order use function PRKR to stop it.
  The case is automatically deleted from the list.