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HMRC internal manual

Self Assessment Manual

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’.