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HMRC internal manual

COTAX Manual

Repayments / reallocations: repayment / reallocations work lists: post repayment review list (PRPL) - responsible office (Action Guide)

To deal with cases on the Post Repayment Review List in the responsible office consider steps 1 - 4 below. The guide is presented as follows.

Initial action Step 1
Checking the repayment Step 2
Repayments of £250,000 or more Step 3
Noting the work list Step 4

Initial action

1. Use function PRPL (Post Repayment Review List) to display the work list and select the entry that you want to work, use the view button to see all available details for the case.

Checking the repayment

2. Use the guidance in R400 (CT GUIDE for both CTSA APs and CT Pay and File APs) to complete your review.

Repayments of £250,000 or more

3. Check that the repayment was authorised by a Grade 7 on form R49. See COM126040 for more information.

Noting the work list

4. Use function PRPL to change the ‘post repayment checks made’ signal to ‘Y’ to indicate that the case has been reviewed.