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HMRC internal manual

COTAX Manual

COTAX roles index: COTAX specialist roles

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

rept_realloc_auth_ao.doc

 

It is a Departmental Security requirement that the following four activities are to be carried out by different members of staff whenever possible (this applies even if the roles are held in different MUIDs):

  • giving access to COTAX (COTAX Role Authoriser)
  • using COTAX to generate repayments for example Technical Caseworker, CT Co Ordinator or Clerical Support
  • carrying out security checks on repayments and reallocations (Repayments and Reallocations Authoriser). This applies even if the roles are held in different MUIDs.
  • Using COTAX to generate reallocations (Local Pursuit, AO Caseworker and AO Clerical roles).

If office constraints mean that you cannot readily achieve the required segregation of roles, you must obtain a written dispensation from your Deputy Director Local Compliance. You will need to outline in writing the reasons for being unable to fully comply, and provide details of the arrangements that you are able to put in place. This dispensation must be reviewed every six months.

Where a dispensation is in place local management are responsible for monitoring the additional risks.

You should also note that Repayments and Reallocations Authorisers should not hold any of the following roles: Clerical Caseworker, Clerical Support, CT Co-ordinator, Technical Caseworker or Local Pursuit.