RO/RE instructions: Format 2
Format 2 will show you the computer’s calculation of the repayment due. You will also be asked to complete certain fields as follows.
|Field||Notes and action required|
|PROVISIONAL REPT?||Leave blank. The instructions for making provisional repayments are at RM4260.|
|AMOUNT||Leave blank. The instructions for making provisional repayments are at RM4260.|
|STORE DRAFT?||Leave blank.|
|OK?||Enter Y unless you wish to review the entries in Format 1 in which case leave blank.|
|GO BACK?||Enter Y if you notice you have made an error in the amount of income or tax you entered in Format 1.|
You cannot enter Y if you have already entered Y in STORE DRAFT? or OK?
|You must enter Y if you have not already entered Y in STORE DRAFT? or OK?|
|ARE VOUCHERS TO BE RETURNED?||Enter Y if the claimant or agent has requested the return of the vouchers.|
|You must not enter Y if you entered Y in STORE DRAFT? or GO BACK?|
|Joint vouchers||If you are returning joint vouchers write on the back of each one|
- the reference number
- the full name of the taxpayer for whom you are making the repayment
their share of the tax shown on the voucher (that is the amount you entered in computation). All vouchers Complete a compliments slip (41-9) as follows and attach it to the vouchers. To claimant If you are returning the voucher to the claimant address the 41-9 to the claimant at the same address as the payable order. To agent If you are returning vouchers to the agent
- check the agent’s address. You can accept it is correct if the same address is pre-printed on the agent’s current headed business notepaper
- if you can confirm the agent’s address is correct put it on the 41-9
- if you cannot check the agent’s address, address the 41-9 to the claimant.
|Leave the vouchers in the file. They will be issued by the release officer.|
|REPAY UNDER DE MINIMIS LIMIT?||This field will only appear if you are dealing with an instalment claim where the amount repayable is under £50.|
- Enter Y if you wish to make the repayment (this should be in all cases from April 2008).
- Enter N if you do not wish to make the repayment. The computer will issue an R37 to the claimant which will show the computation and advise him/her about the de minimis limit (RM4528).
|The computer de-minimis repayment limit of £50 only applies to instalment claims. It does not apply to final claims made before 5 April.|
|A new administrative rate was applied to instalment claims from 1 April 2005. The de-minimus limit for in year repayment claims was reduced from £50 to £10.|
From April 2008 there is no de-minimus limit for instalment claims.
|The computer system will however continue to recognise £50 as the de-minimus limit. Where this field is displayed and the repayment is less than £50 you should enter ‘Y’ in this field if you wish to make the repayment.|
In a District, if you see the advisory message REPT SUPP CASE - ENSURE PO IS ISSUED BY 5TH DAY OF MONTH , mark the front of the file URGENT SUPPLEMENT.