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HMRC internal manual

COTAX Manual

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Repayments / reallocations: repayment / reallocations work lists: manual repayments list (MRPL) (Action Guide)

To deal with cases on the Manual Repayments List in the responsible office consider steps 1 - 24 below. The guide is presented as follows.

Initial action Steps 1 - 3
   
Establishing why the case is on the work list Steps 4 - 7
Construction Industry Scheme tax Steps 8 - 11
Research & Development Tax Credit cases Step 12
Land Remediation Tax Credit cases Step 13
Creative Tax Credit Step 14
Repayment in order Steps 15 - 22
Repayment not in order Steps 23 - 25

Initial action

1. Use function MRPL (Manual Repayment List) to display the work list and select the entry that you want to work.
   
2. If the overpayment is £3 or less, delete the entry. If it is over £3, go to step 3.
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 21, stop the repayment and follow the instructions in the note.

Establishing why the case is on the work list

4. Where the case has a B/F date select the [View] button to see the B/F notes.
   
5. Where there is no B/F date, select the [OK] button to go to function DRTN (Display Return Details) where you can view the repayment information on the return giving rise to the work list entry.
6. Use the company accounts, computations and return form to confirm the status of the repayment claimed.
  Where there is no entry for bank, building society or other interest but there are entries for Income Tax deducted from gross income included in profits or Income Tax repayable to the company, you should continue to review the accounts and computations to verify the claim.
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Construction Industry Scheme tax

8. Where a claim for repayment is made for tax paid under the Construction Industry Scheme, carefully review the case for either customer error or fraud.
   
9. If it is clear that the customer has made an error, you should use function RAMA (Record / Amend Assessment) to correct the return and in the free format space enter ‘Construction Industry Scheme Tax cannot be claimed here; it is claimed through PAYE’.
10. If you suspect that a fraudulent claim is being made, you should immediately refer the case to the Repayment Security Team by sending details of your case to the dedicated mailbox ‘RIS Repayment Security Team, Referrals (RIS Risk Ops)’ for investigation.
  If you are in CT Services, you should refer the case to your HO Technical team for them to report the case to RIS.
11. Under no circumstances should you make a repayment.

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Research & Development Tax Credit cases

12. Where the work list entry refers to an R & D case and is not the responsibility of LB, refer it to the appropriate R&D office. See CIRD80360 and CIRD80350 in the Corporate Intangibles Research & Development Manual for a list of R&D offices.
   

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Land Remediation Tax Credit cases

13. If the work list entry refers to a Land Remediation Tax Credit and you are in CT Services, refer the case to the HO Technical team.
   

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Creative Tax Credit

14. If the work list entry refers to Creative Tax Credit and you are in CT Services, refer the case to the HO Technical team.
   

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Repayment in order

15. Use function VPPD (View Payments and Postings Details) to check that the repayment hasn’t already been dealt with. Where it has, delete the entry from the work list.
   
16. Where the repayment is £5,000 or less, prepare form CT133(R). If the repayment is over £5,000 and you are in CT Services, refer the case to the HO Technical Team.
17. Use function MAPS (Maintain AP Signals) and set the ‘no reallocation/repayment’ signal to ‘Y’.
18. Use function DSET (District Set Off) to deal with any surplus of Income Tax, Research & Development Tax Credit and Land Remediation Tax Credit.
  In CT Services a specialist team deals with these types of cases and you should refer them all to the HO Technical Team.
  You cannot undo a DSET posting once you have made one. You must get it right first time. If you make a mistake, contact the COTAX Business Help Desk (This content has been withheld because of exemptions in the Freedom of Information Act 2000) for assistance.
19. Check the latest return or correspondence for Bacs or nominee details.
20. Use function DIRR (Direct Repayment) to make the repayment.
  See COM122010 and COM125033 for more information.
21. Use function MAPS (Maintain AP Signals) to unset the ‘no reallocation/repayment’ signal.
22. Manually delete the case from the work list.

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Repayment not in order

23. Make any necessary enquiries to confirm the repayment position.
   
24. Where appropriate, enter a B/F date and suitable B/F note on work list MRPL.
25. When the points at issue have been resolved, either:
  * make a repayment in accordance with steps 15 to 21 above or
  * manually delete the case from the work list if no repayment is appropriate.