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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
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Repayments / reallocations: repayment / reallocations work lists: manual repayments list (MRPL)

This subject is presented as follows.

Purpose of the list
How often should the list be reviewed?
Who does what?
When are new entries added?
Reasons for entry
Sorting and filtering - Options and recommendations
The normal next action function
Automatic deletion
Manual deletion 

Purpose of the list

There are two versions of the Manual Repayments List.

  • MRPL is the update version.
  • MRPV is the view only version.

This work list is available in responsible offices. The purpose of the list is to allow a CT Co-ordinator to:

  • review cases and
  • where appropriate, arrange for repayment manually or by using function DSET (District Set Off). See COM122010 for more information.

How often should the list be reviewed?

The Manual Repayments List is an immediate action work list. A CT Co-ordinator should review it daily and deal with any entries immediately.

Who does what?

The list should be dealt with by a CT Co-ordinator, with the support of the HO Technical Team.

When are new entries added?

COTAX adds entries to the Manual Repayments List daily where cases satisfy the reasons for entry.

Reasons for entry

Cases appear on the Manual Repayments List (MRPL) when the company has claimed a repayment on a CT600 return of one or more of the following.

  • Income Tax.
  • Research and Development Tax Credit.
  • Land Remediation Tax Credit.
  • Creative Tax Credit.
  • Construction Industry Scheme Tax.

Until 6 April 2002 a company could make a claim for repayment under the Construction Industry Scheme (CIS) tax. From 6 April 2002 onwards companies cannot make a claim and you should not see any claims for periods after this date. CT Online Services does not allow a CT600 for later periods to include CIS.

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

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Sorting and filtering - Options and recommendations

Before you start to work cases, you may want to sort and filter the work list to make it more manageable. You can do that by using any of the criteria below. The criteria shown in bold are those you may find most useful when filtering the Manual Repayments List.

  • File Number. 
  • Name.
  • AP number.
  • Amount overpaid.
  • B/F date.
  • B/F note.
  • E-filed return.
  • Entry date.
  • Parent company name.
  • Parent company ref.
  • Participator.
  • Reference.
  • Return AP end date.

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The normal next action function

The normal next action function is DRTN (Display Return).

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Automatic deletion

Cases must be manually deleted when the review action is completed.

Automatic deletion only takes place when:

  • the return is unlogged or
  • the company record is transferred to a new office. The case automatically appears on the new office work list.

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Manual deletion

You must delete cases manually from the work list when you have completed your review.

See COM126011 for a list of functions to use in particular situations.