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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Repayments: repayment work lists: w030 inhibited automatic repayments work list

Following the capture of a return on which a repayment has been requested or on receipt of a request for repayment from a Structured Action Request (SAR) through SA Online, 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.

Note: The ‘Selected Case’ screen will identify whether or not the inhibited repayment has originated from a SAR.

Circumstance Work list entry
Budget Payment Plan signal is set B Budget Payment Plan Sig Set
Taxpayer is insolvent I Insolvency Sig Set
PCA Signal is set P Priority Collection 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  
(see Note 4 below) N No Repayment Sig Set  
  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
  FBI return submitted and taxpayer address on return differs from that shown on SA record E FBI return, new taxpayer address
  A return charge has not been entered on the taxpayer’s record Y Incomplete Return Capture
  The repayment request is included within a return e-filed by a ‘filing only agent’ F Return filed by unauthorised agent
  A combination of inhibiting factors are present C Combination
  The automatic repayment function is unable to create the repayment because the number of credits making up the repayment amount exceed 150 M Maximum credits exceeded

 Work items will be notified to the office responsible for the processing activities by Work Management for action by the officer with the user role of Payment Processor.

 A work item is not deleted automatically from this work list. The work item should therefore be deleted manually using function WORK LIST CASES on completion of the necessary action.