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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: overpayments review list (LOPU)

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 Overpayments Review List.

  • LOPU is the update version.
  • LOPN is the view only version.

The Overpayment Review List is available in Debt Management offices and in the CT Unit Cumbernauld. The purpose of the work list is to allow you to review cases where there is a potential repayment or reallocation.

How often should the list be reviewed?

The Overpayments Review List is an immediate action work list. You must review it daily and deal with any entries immediately.

Who does what?

The list must be dealt with by those users nominated by the senior office manager.

When are new entries added?

COTAX adds entries to the Overpayment Review List daily where cases satisfy the reasons for entry.

Reasons for entry

Cases appear on the Overpayment Review List (LOPU) when automatic reallocation or repayment of an overpayment is inhibited due to one or more of the following reasons.

Reason Reason for entry shown on work list
   
The overpaid AP is subject to enforcement proceedings. LA-ENF
The pursuit status (Word 40KB) of the overpaid AP is RFI (Word 31KB). RFI
There is a manual remission posting (posting type RMM) on the overpaid AP. Manual remission
The overpaid AP has a class 10 only remission. Class 10 remission present
The overpaid AP has the clerical interest indicator (CII (Word 32KB)) set to ‘Y’ and the AP is subject to enforcement proceedings. Clerical interest set on overpaid AP
The targeted AP is subject to enforcement proceedings. Underpaid AP is LA
The pursuit status of the targeted AP is RFI. Underpaid AP is RFI
A manual remission posting (posting type ‘RMM’) is on the targeted AP. Underpaid AP has a manual remission
The targeted AP has the clerical interest indicator set to ‘Y’ and the AP is subject to enforcement proceedings. Clerical interest set on underpaid AP
The company is insolvent. Company is insolvent
The pursuit status of the company is RFI. Company is RFI
Underpaid APs exist for this particular group payment participator. Underpaid AP in group payment arrangement
This participating company’s AP is within a group payment period which is either ‘open’, ‘closed’ but not ‘cleared’. GPP - payment not posted to tax
A payment exists on an AP which has had no charge raised and is now superseded. Stranded payment

Other conditions cause the case to be entered onto the Overpayments List (LOPD) in the responsible office.

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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 Overpayments Review List.

  • District. 
  • Reference.
  • Name.
  • Amount overpaid.
  • AP number.
  • B/F date.
  • B/F note.
  • Ceased/struck off date.
  • E-filed return.
  • Entry date.
  • Interest reviewed.
  • Open enquiry case.
  • Participator.
  • QP case.
  • Reason for listing.

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The normal next action function

The normal next action function is VPPD (View Payment and Posting Details).

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Automatic deletion

Cases are automatically deleted from the work list when any of the following apply.

  • A repayment or reallocation is made which clears the overpayment.
  • There is a change of liability which clears the overpayment.
  • The case is transferred to a new office. The case automatically appears on the new office work list.

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Manual deletion

You must not manually delete a case from this work list whilst an overpayment still exists on the AP. Once the overpayment has been cleared, COTAX automatically deletes the case from the list. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

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