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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
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Assessing: assessing work lists: potential budget change cases list (LPBC)

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 Potential Budget Change Cases List.

  • Function LPBC is the update version.
  • Function LPBV is the view only version.

The purpose of this work list is to give you the opportunity to review cases where adjustments may be necessary to assessments as a result of retrospective changes in a Budget.

How often should the list be reviewed?

Because cases will only be added to the list when a Budget introduces retrospective changes, you do not need to review it on a regular basis. Head Office will notify you when cases are to be put on the list and will issue instructions on how to deal with those cases.

Who does what?

A Clerical Caseworker normally reviews and controls the list, referring the cases and any files to a Technical Caseworker to take appropriate action.

When are new entries added?

When there is a Budget which introduces retrospective changes, the COTAX system identifies any assessments which need review and puts those cases on the Potential Budget Change Cases List.

Reasons for entry

Cases are entered on the list when all the following conditions apply:

  • the AP end date is after a date on which retrospective changes announced in a Budget came into effect
  • the AP status is live
  • an assessment has been issued.

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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 with an asterisk (*) are those you may find most useful when filtering the Potential Budget Change Cases List.

  • File number. *
  • Name. *
  • AP end date.
  • B/F date.
  • B/F note.
  • E-filed return.
  • Entry date.
  • FT or NFT.
  • Reference.
  • RLS.

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The normal next action function

The normal next action function is RAMA (Record / Amend Assessment).

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Automatic deletion

Cases are automatically deleted from the work list when the case is transferred to a new office. The case automatically appears on this work list in the new office.

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Manual deletion

You can manually delete the case from the work list when you have taken any actions you consider necessary.

See COM22011 for a list of functions to use in particular situations.