COM126041 - Repayments / reallocations: repayment / reallocations work lists: repayments for authorisation list (REDR) (Action Guide)

To deal with cases on the Repayments For Authorisation List in the responsible office consider steps 1 - 17 below. The guide is presented as follows. 

Initial action Steps 1 - 2 

In all cases, once function PRKR (Provide Risk Response) has been used to either authorise the repayment or stop it, the case is automatically deleted from the work list.

Initial action

1. Use function REDR (Repayments For Authorisation List) to display the work list and select the entry that you want to work. Use the view button to see all the available details for the case. 

2. 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 11 to stop the repayment and also follow the instructions in the note. 

Checking the repayment

3. Before carrying out any checks make sure that for all repayments of (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and over you have received an authorised R49. If the repayment could not be authorised, use function PRKR (Provide Risk Response) and stop the repayment. 

4. Use the R400 (CT guide) to carry out the checks and record the results on the appropriate R400 working sheet in the CT Repayment Security CAF. 

5. Use the [Options] button to go to function VPPD (View Payment and Posting Details). 

6. Select the repayment posting that you are dealing with (posting type ‘REP’) to see how the repayment is to be made. 

7. If the repayment is being made by payable order check: 

8. If the repayment is to be issued by Bacs or debit or credit card, note that: 

  • the account of the company (or nominee) is usually credited within three working days of the date you authorise the repayment 

  • COTAX does not record the date of issue of the repayment until it receives confirmation that the recipient’s account has been credited. This can be seven to ten days after the date you authorise the repayment 

9. If the repayment is in order use PRKR to authorise the repayment. 

10. If you require further information before authorising the repayment: 

  • make your enquires 

  • enter a suitable B/F date and B/F note against the worklist entry 

You should only use B/F where you are temporarily unable to release the repayment because, for example, you are trying to establish bank or address details. It should not be used when someone has asked you not to send the repayment. In those circumstances the repayment should be cancelled. 

11. If the repayment is not in order use function PRKR and stop the repayment. 

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Repayment between(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

12. Use function VPPD to view the repayment details, and check whether the repayment will be made by Bacs. If it is you must: 

  • use function PRKR (Provide Risk Response) to authorise the repayment 

  • select ‘N’ from the drop down menu for the ‘issue repayment manually?’ field

13. If a repayment over (This content has been withheld because of exemptions in the Freedom of Information Act 2000) is to be made by payable order the customer must have provided written confirmation, on company (or agent) headed paper, of the respective points detailed in COM124040.

The caseworker must also have requested authority to use payable order from the CT Process Team (OE). You should:

  • ensure that there is written confirmation from the company of the respective points detailed in COM124040
  • ensure that there is a COTAX note from the CT Process Team (OE) to authorise the use of a payable order
  • use function PRKR to authorise or reject the repayment accordingly

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Repayment over (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

To ensure that sufficient funds will be available for repayments over(This content has been withheld because of exemptions in the Freedom of Information Act 2000) you must contact the Cash Management Forecasting and Reporting Team(This content has been withheld because of exemptions in the Freedom of Information Act 2000)in Finance before the repayment is authorised. 

14. Use function VPPD to view the repayments details and ensure that the repayment is to be made by Bacs. 

15 Make sure the R49 and R400 checks have been completed. See steps 3 and 4. 

16. Before authorising the repayment in COTAX, send an e-mail to the Cash Management Forecasting and Reporting Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and provide the following information: 

  • the full amount of the repayment to be made. 

  • the amount of any repayment interest that may be due and the daily rate at which it is accruing. You should use Function RINT (Repayment Interest Calculation) to calculate this 

  • the repayment regime, for example COTAX 

  • method of repayment, for example Bacs 

  • where the repayment is to be made from COTAX, the date it was created. This is always the date shown in function VPPD next to the ‘REP’ posting 

17. Finance will confirm when sufficient funds will be available and tell you the date to authorise the repayment. Where the repayment is being made from COTAX, you should use function PRKR (Provide Risk Response) on the day specified by Finance to authorise the repayment. 

You can find further information for Repayment Security Authorisers in the CT Repayment Security CAF and in the RSA CT Training and R400 CT Guide.