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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 list (LOPD)

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 Overpayment List.

  • LOPD is the update version.
  • LOPV is the view only version.

The Overpayment List is available in responsible offices. 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?

Local management should make sure that the Overpayments List is reviewed weekly and that action is taken on all cases not on B/F.

Who does what?

An Assistant Officer (AO) normally reviews the list identifying any new cases and existing cases where the B/F date has expired. They normally establish why the case is on the list and carry out actions to clear the overpayment. They refer cases where technical knowledge is required to a CT Co-ordinator or Technical Caseworker for further action.

When are new entries added?

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

Reasons for entry

Cases appear on the Overpayments List (LOPD) 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
   
‘Inhibit reallocations and repayments’ signal is set using function MAPS (Maintain AP Signals). Inhibit realloc signal set - see MAPS
‘Inhibit reallocations and repayments’ signal is set using function MRSC (Maintain Repay /Realloc Signals (Company)). Txp realloc-repyt inhibit set - see MRCS
‘Inhibit reallocations and repayments’ signal is set automatically by COTAX following the receipt of a claim for a S963 surrender. Realloc-repyt signal set joint notice
For a CTSA AP the tax charge is based on a revenue determination, discovery assessment or a jeopardy amendment.  
For a CT Pay and File AP the tax charge is based on a return, an estimated assessment, or a discovery assessment. No agreed assessment  
  A CTSA AP has not had a self assessment recorded. No self assessment for this AP
  The ‘enquiry in progress’ signal is set for a CTSA AP. Enquiry in progress for this AP
  There is an overpayment on one AP, but there is at least one other AP where the ‘enquiry in progress’ signal is set. Enquiry in progress on another AP
  Tax or penalty is under appeal. Tax or penalty under appeal
  There is an overpayment on one AP but there is a revenue determination on another AP which has been automatically stood over because there is a logged return but no corresponding self assessment recorded for that AP. Revenue determination automatically stood over
  Tax or penalty is informally stood over. Penalty or tax informally stood over
  The company is RLS. ‘RLS’ signal is set
  A manual repayment/reallocation inhibition has been set on this case. Manual inhibition set in MAPS or MRCS
  The overpaid AP has an informal discharge. Overpaid AP - informal discharge
  The targeted AP has an informal discharge. Underpaid AP has an informal discharge
  The targeted AP is past its normal due and payable date and has no tax charge present. Earlier or later AP due - no tax charge
  This and/or future APs have a QP status of ‘Y’ or ‘P‘. QP is Y/P for next AP. Inst may be due
  Participating AP is within a GPP which is either ‘open’ or ‘closed’ but not ‘cleared’. Participator, GPP status is not cleared
  The overpayment relates to a participating company’s AP which is not linked to a GPP. Group participator overpayment
  The company has an overpayment and has claimed a repayment on a return for an earlier period. Earlier AP repayment claimed on return
  A cancelled repayment inhibit (Word 53.5kb) exists for a repayment cancelled and automatic processing of the overpayment is prevented. Repayment cancelled

Other conditions cause the case to be entered onto the Overpayments Review List in the CT Unit Cumbernauld or Debt Management office, for example where the company is in liquidation and its status is shown as ‘I’ in function VTPR (View Taxpayer).

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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 List.

  • File number. 
  • Name.
  • Amount overpaid.
  • AP end date.
  • AP number.
  • B/F date.
  • B/F note.
  • Ceased/struck off date.
  • Claimed S102 Surrender (COTAX has not been changed to the correct reference S963 CTA 2010).
  • E-filed return.
  • Entry date.
  • FT or NFT.
  • Interest reviewed.
  • Open enquiry case.
  • Parent company name.
  • Parent company reference.
  • Participator.

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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.
  • 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)  

See:

  • COM126021 for a list of forms relevant to this subject
  • COM126011 for a list of functions to use in particular situations.