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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 requiring urgent review list (ORUR)

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 Requiring Urgent Review List.

  • ORUR is the update version.
  • ORUV is the view only version.

This work 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?

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

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 (up to a limit of £5000). They refer cases over this limit or 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 Requiring Urgent Review List daily where cases satisfy the reasons for entry.

Reasons for entry

Cases appear on the Overpayments Requiring Urgent Review List (ORUR) when automatic reallocation or repayment of an overpayment is inhibited due to one or more of the reasons shown below and the overpayment needs to be checked urgently.

ORUR can show only one reason for entry. It is important to fully review the case and in particular, make sure that a penalty is not due before you make repayment.

Reason Reason for entry shown on work list
   
A repayment due to the company has been manually stopped using function SREP. Repayment stopped using function SREP
A return has been captured with the ‘Making more than one return for this company now’ box checked. X in the more than 1 return box on CT600 (Word 25kb)
The company has specified a particular allocation of payment against a duty type. Allocation specified by taxpayer
A return has been captured with an entry to indicate that the company should have made instalment payments and this is not compatible with the amounts of tax and profits completed on the return. QP Compatibility status query case
An inhibition has been set either manually or automatically to stop automatic repayments being issued by the system. Inhibit auto repayment set See MAPS
The participating company has claimed a repayment but there is potentially a penalty due because of late receipt of the return. Repayment duebut potential penalty

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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 criterion shown in bold is the one you may find most useful when filtering the Overpayments Requiring Urgent Review List.

  • File Number.
  • Name.
  • Amount overpaid.
  • AP end date.
  • AP number.
  • B/F date.
  • B/F note.
  • 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.
  • Participator.
  • QP case.
  • Reason for entry.

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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 can manually delete a case from the Overpayments Requiring Urgent Review List.

See:

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