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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
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Payments: payments work lists: payments for APs cleared NAR/NDR list (PNAR)

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 Payments For APs Cleared NAR/NDR List.

  • Function PNAR is the update version.
  • Function PNAV is the view only version.

The purpose of the work list is to show you cases where a payment has been received for a CTSA AP that has cleared NDR. You must decide whether a revenue determination is required, or whether the payment needs to be reallocated.

How often should the list be reviewed?

You should review the list monthly.

Who does what?

A CT Co-ordinator normally reviews and controls the list. If the CT Co-ordinator decides that an assessment or revenue determination is required, they may refer those cases to a Technical Caseworker.

When are new entries added?

COTAX adds a new entry to the Payments For APs Cleared NAR/NDR List when a payment is received for a CTSA AP that has been cleared no determination required (NDR).

Reasons for entry

Cases appear on the work list when a payment is received for an AP that has been cleared NDR. This gives you the opportunity to decide whether an assessment or revenue determination is required for the AP, or whether you need to reallocate the payment.

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 list.

  • File number.
  • Name.
  • Amount paid. 
  • AP end date.
  • B/F date.
  • B/F note. 
  • Entry date. 
  • NAR or NDR.
  • Reference.

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The normal next action function

The normal next action function for the Payments For APs Cleared NAR/NDR List 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.

  • The ‘NDR’ signal is unset.
  • 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 an entry from the list.

See:

  • COM94011 for a list of forms relevant to this subject
  • COM94012 for a list of functions to use in particular situations.