SAM110205 - Repayments: issue repayment: repayment inhibitions

Following the capture of the return an automatic repayment will be inhibited and a work item created on the ‘Inhibited Automatic Repayments’ Work List if any of the following circumstances apply.

Circumstance	Work List entry
Taxpayer is insolvent	I Insolvency Sig Set
PCA Signal is set	P Priority Collection Action Sig Set
Taxpayer deceased and no capacity details held on the SA record	D Deceased Sig Set
Taxpayer’s address is RLS	R RLS Sig Set
Welsh language signal is set	W Welsh Language
No repayment signal is set	N No Repayment Sig Set
Uncleared payment present	U Uncleared Credits Exist
Remission recorded	X Remissions
Informal standover recorded	S Informal Standovers
Payable order is over £150,000	L Repayment Limit Exceeded
BACS repayment is over £90,000,000	L Repayment Limit Exceeded
A return charge has not been entered on the taxpayer’s record	Y Incomplete Return Capture
A combination of inhibiting factors are present	C Combination

Detailed advice on the action to take to clear the work item(s) is provided in the section ‘Repayment Work Lists’.