Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide)

When reviewing the ‘Inhibited Automatic Repayments’ work list, follow steps 1 - 76 below as appropriate.

From October 2016, where you are dealing with a worklist item and you identify that something is obviously wrong, S9ZB correction powers can be applied where we hold the information on our systems. Further information can be found under ‘Obvious errors’ at step 22.

Note: If you identify that a S9ZB correction needs to be made, before taking action work through the remaining steps in this Action Guide. If the case does not satisfy any of the other categories and the instruction is to make the repayment, make the appropriate correction under step 22 and if a repayment still arises, make the repayment.     

The guide is presented as follows

Initial action Step 1
   
Structured Action Requests (SAR) Step 2
Budget Payment Plan signal is set Steps 3 - 4
Taxpayer is insolvent Steps 5 - 7
PCA signal is set Steps 8 - 9
Taxpayer deceased and no capacity details held on the SA record Steps 10 - 12
Taxpayer’s address is RLS Steps 13 - 18
Welsh language signal is set Steps 19 - 21
No repayment signal is set  
Obvious errors Step 22

 

  Counter Avoidance Directorate Cases Step 23
     
  Enforcement signal Step 24
  Deed of Assignment cases Steps 25 - 28
  No Repayment signal set by Repayment Security Team Steps 29 - 36
  CIS Cases  
  Other cases Steps 37 - 43

 

 

Uncleared payment present Steps 44 - 47
   
Remission recorded Steps 48 - 52
Informal standover recorded Steps 53 - 56
Payable order is over £150,000 Steps 57 - 58
BACS repayment is over £90,000,000 Steps 59 - 60
Electronically filed return, new taxpayer address Steps 61 - 63
A return charge has not been entered on the taxpayer’s record Steps 64 - 67
The repayment request is included within a return e-filed by a ‘filing only agent’ Steps 68 - 72
A combination of inhibiting factors are present Steps 73 - 74
Maximum credits exceeded Steps 75 - 76

 

For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.

 

Initial action

1. In function WORK LIST CASES
   
  * Select the entry you want to work
  * Select the [View] button. You will then be taken to function SELECTED CASE to see all the available details on the work item
  * Select the [OK] button. You will then be taken to function CASE SUMMARY
  * Select the [Statements] button. This will take you to the latest statement on VIEW STATEMENT
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000) SAM110001(This content has been withheld because of exemptions in the Freedom of Information Act 2000) SAM113001(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Top of page

Structured Action Requests (SAR)

2. From 7 April 2015, the bank sort code and bank account number, which was entered by the Agent or customer when submitting the original SAR, will be included in the auto generated SA Note. This means that you will no longer need to issue form R38 nor will you need to use details shown on a Return that was submitted within the previous 6 weeks
   
  Where you have confirmed that the repayment can be issued and the latest repayment request was by a SAR
  * Look at the relevant auto generated SA Note
  * Extract the sort code and account number
  * Use these details when creating the repayment using Initiate Repayment from Overpaid balance (IROB)
  * Select the [Del] button. The work item will be deleted

Top of page

Budget Payment Plan signal is set

3. Contact the taxpayer to confirm that a repayment is required in view of the fact that they have a Budget Payment Plan set up
   
  * If the taxpayer confirms that a repayment is required, confirm whether all or part of the overpayment is to be repaid. Issue the repayment for the appropriate amount using SA function ISSUE REPAYMENT FROM OVERPAID BALANCE in accordance with the taxpayer’s instructions. Make an appropriate entry in SA NOTES
  * If the taxpayer confirms that a repayment is not required as previously requested, make an appropriate entry in SA NOTES and take no further action
4. Following the previous actions use function WORK LIST CASES to delete the work item
  * Select the [Del] button. The work item will be deleted

Top of page

Taxpayer is insolvent

5. Contact the Insolvency Claims Handling Unit (ICHU) to obtain authority to proceed with repayment
   
6. The next action will depend on whether authority is provided or denied
  * Where repayment authority is provided use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of a credit balance from the SA system. More detailed advice on making repayment is provided in section ‘Issue Repayment’ (SAM110000 onwards)
  * Where repayment authority is denied the Debt Management Office should write to the taxpayer and explain why the repayment request has been refused
7. Following the previous actions use function WORK LIST CASES to delete the work item
  * Select the [Del] button. The work item will be deleted

Top of page

PCA signal is set

8. The PCA signal may have been set because the customer is deceased. Where the PCA signal has been set for this reason and the executor/personal representative is known, follow step 9 below
   
  If the executor/personal representative is not known, follow steps 9 - 12 below
9. Following the previous actions use function WORK LIST CASES to delete the work item
  * Select the [Del] button. The work item will be deleted

Top of page

Taxpayer deceased and no capacity details held on the SA record

10. Check if the details of the executor(s) / administrator(s) are known
   
  If details of the executor(s) / administrator(s) are known
  * Enter the details on TBS
  * Where the repayment is £10000 or more contact the DMB Deceased team using the ‘DMB, Estates and Trust Office’ mailbox using referral reason ‘Repayment’, for authority to proceed with the repayment (DMB will remove the PCA/No Repayment signal if authority is given)
  * Where the repayment is less than £10000 issue the repayment using function ISSUE REPAYMENT FROM OVERPAID BALANCE
  * Delete the work item
  If the details of the executor(s)/administrator(s) are not known
  * Set the deceased signal on TBS and enter the date of death if known
  * Make an appropriate SA Note
  Note: Do not attempt to make a repayment without capacity details. Leave the repayment on the record
  * Delete the work item
11. When the capacity details are known
  * Enter the details on TBS (the SA record will be updated overnight)
12. Check the record is held under OUID 201400, and if not, transfer the record to that OUID. To do this
  * In Case Summary, select Office then MAINTAIN RESPONSIBLE OFFICE
  * Select Auto Move and set signal to ‘N’ then select ‘OK’
  * Select transfer enter OUID 201400
  * Select ‘OK’
  Note: If the SA record is linked to NPS, this action cannot be taken until the day after the link to NPS is broken. The SA/NPS link is broken when the ‘Last Return Required’ signal is set

Top of page

Taxpayer’s address is RLS

13. Check the return to see if a new address is held
   
14. Where a new address is not found and the only reason for the case being on the W030 list is the RLS signal
  * Delete the work list item
  * Make an SA Note ‘W030 entry deleted. Case RLS’
15. Where a new address is not found and the Additional Security Check (ASC) signal is set as well as the RLS signal
  * Send an email to the ‘Repayment Security Team, Luton (RIS)’ mailbox
  * Enter ‘W030 - ASC set. Case RLS’ in the subject box
  * Explain in the email that the ASC signal is set, the case is on the W030 work list, the address is RLS and the repayment cannot be created
  In function SET B/F DATE
  * Enter the specific b/f date 04/04/9999
  Note: It is likely that these cases will, once worked by Repayment Security Team (RST), be ‘locked down’ and, as such, the W030 entry will disappear from the work list.
  If you receive a reply to your email from RST advising you that the ASC signal has been removed and is no longer appropriate, and the address continues to be RLS, follow the guidance at step 13, or 16, as appropriate
16. Where a new address is not found and the No Repayment signal (NRS) is set as well as the RLS signal, you first need to establish the reason the No Repayment signal is set by checking SA Notes
  If the SA Notes state that the NRS has been set by RST you must send an email to the ‘Repayment Security Team, Luton (RIS)’ mailbox
  * Enter ‘W030 - NRS set by RST. Case RLS’ in the subject box
  Explain in the email that
  * The NRS has been set by RST
  * The case is on W030
  * The address is RLS, and
  * The repayment cannot be created
  In function SET B/F Date
  * Enter the specific b/f date 04/04/9999
  Note: It is likely that these cases, once worked by RST, will be ‘locked down’ and, as such, the W030 entry will disappear from the work list
  If you receive a reply from RST advising that the NRS has been removed and is no longer appropriate, and the address continues to be RLS, follow step 13 or 16 as appropriate
  If SA Notes state that the NRS has been set, but not by RST, you must
  * Delete the work list item
  * Make an SA Note ‘W030 entry deleted. Case RLS’
17. Where a new address is not found and the case appears on W030 for RLS plus other reasons (excluding ASC or NRS), follow the W030 guidance given for that particular reason.
  If by following that guidance you are advised to create the repayment you will be unable to do this because the case continues to be RLS. In these circumstances you must
  * Delete the work list item
  * Make an SA Note ‘W030 entry deleted. Case RLS’
18. When a new address is found whilst reviewing the work list entry you must
  * Use TBS to update the taxpayer’s address and the date of the change. This information will be used to confirm the taxpayers correct status and rate of income tax (the SA record will be updated over night)
  * On the next working day, check the address has been updated and check that, where the case appears on W030 for any other reason, the relevant guidance has been followed
  * If so, use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of the credit balance from the SA record. More detailed advice on making repayment is provided in subject ‘Issue Repayment’ (SAM110000 onwards)
  * Delete the work list item
  Note: It may be that a new address is found at a later date. Once the correct address and the date of the change has been entered on TBS and has updated the SA record, this will ensure that a correct statement is issued. The statement will advise the customer of any credit on record and the customer will be able to claim that credit in the normal way.

Top of page

Welsh language signal is set

| 19. | Where the Welsh language signal is set repayment can only be made by | || |   | * BACS | |   | * Local Office Payable Order | | 20. | For any repayment request where the Welsh Language signal is set, take no action to repay but send your request, together with any papers and additional instructions to | |   | HMRC Welsh Contact Centre
Ty Moelwyn
Porthmadog
Gwynedd
LL49 9AB

Telephone 0300 200 1900    
  21 Following the issue of a repayment by BACS or Local Office Payable Order the Welsh Contact Centre will
    * Use function CONFIRM MANUAL REPAYMENT to record the following details
    * The actual date of issue of the repayment
    * Whether notification of the repayment was sent to the agent
    Following the issue of a repayment by BACS, the SA computer system will note the SA record with the notifications issued
    Then, for all cases, the Welsh Contact Centre will
    * Use function WORK LIST CASES to delete the work item
    * Select the [Del] button. The work item will be deleted

Top of page

No repayment signal is set

  There may be more than one reason why the ‘No repayment’ signal has been set.
   
  You must review SA Notes carefully to ensure that you establish the correct reason or reasons why the signal has been set before considering unsetting the signal.
  Where there are multiple reasons why the signal has been set, you must establish that none of the reasons still apply, before unsetting the signal. 
   
22. Obvious errors {#Step22}

From October 2016, where you are dealing with the worklist item and you identify that something is obviously wrong, S9ZB powers can be applied to correct that item. The items that can be corrected are

Pay,tax and some state benefits
Benefits from an Employer
CAL7 and CAL8 entries
FIN 1
Class 4 NIC Exemption claims
Arithmetical errors

You should note that that some time will have passed between capture of the return, or the amendment being made, and the action you are now taking. You must therefore make sure that

  • You are taking action within the time limit which is within the 9 month period following the date the return or amendment was received
  • The return is not for an Out of Date year.

If the time limit has expired you cannot make the correction

  • Check SA Notes to identify if a S9ZB correction has already been made to the item you now wish to correct

 

  • If so, take no further action to correct. Follow the remaining relevant steps in the Action Guide, repay as necessary and delete the worklist item
  • If not, proceed as follows

Note: A S9ZB correction may already have been made to the item you have identified as being incorrect. Under S9ZB, the customer or agent is entitled to ask for the original figures to be reinstated and may have done so. We will have reinstated the original figures without question. Where this has happened, you must not* *attempt to correct those figures again

If you are still within the time limit to make the correction(s),

  • Follow the guidance  shown in the Action Guide for ‘DMS SA Return Validation and Pre-Capture Checks- Individuals and Partnerships’ if correcting the original return or ‘In time SA Individual and Partnership Amendments’ for ‘in-time’ amendments
  • You must inform the customer of any correction(s) and send SEES letter SA806 amended appropriately, as any correction will affect previous calculations or statements sent to the customer for the year
  • Make an SA Note to record what you have corrected (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

After the correction has been made, make sure

  • Any unnecessary `No Repayment’ signal has been unset
  • If a repayment remains, create the repayment

And

  • The worklist item has been deleted    
        ### Counter Avoidance Directorate Cases
      23. Where the NRS/ASC is set and there is an accompanying SA Note from Counter-Avoidance which says either
        ‘Counter Avoidance (BPRA) - Repayment of £XXX.XX withheld pending Investigation’. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        or
        ‘Counter-Avoidance - BPRA Case’
        or
        ‘Counter-Avoidance - ASC set’
        or
        ‘Counter-Avoidance - Repayment/overpayment of £XXX.XX reviewed by RIS PCD and passed to Counter-Avoidance. DO NOT REPAY. NRS set. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        Take the following action
        * Create the repayment
        * Delete the W030 entry
        * Enter SA Note - ‘W030 (category of case) - repayment of £XXX.XX created - Counter- Avoidance case
        Note: Do not remove the No Repayment signal
         
        ### Enforcement signal
      24. Where the record shows an enforcement signal
        * Refer the case by e-form to Debt Management & Banking - DMB SA Single Point of Contact Office using the heading ‘W030 DMB referral - OUID’
        * Issue SEES letter SA830 to customer
        * Delete the worklist entry
        ### Deed of Assignment cases
        Once the return has been captured and any SA debts have been cleared or set-offs made in respect of the taxpayer, consider set-off of any remaining assigned repayment to the assignees outstanding debts if appropriate
      25. Check the SA Note for the BF date which was calculated when the Deed of Assignment was received
      26. If the BF date has not yet been reached and the year of the repayment is included on the Deed of Assignment
        * Select the [Del] button. The work item will be deleted
        Note: Do not remove the No Repayment signal
        Where any of the assigned repayment is still available after any SA debts have been cleared or set-offs made
        * Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to issue the repayment by the method requested on the assignment
        If no method is specified on the assignment for the repayment year(s), the repayment should be issued by Payable Order through the SA system
        * Use function MAINTAIN SA NOTES following the issue of the repayment to record that the repayment under the assignment has been issued to the assignee and the amount
        If the BF date has been reached, go to step 27
        If the BF date has not been reached, omit step 27 and go straight to step 28
      27. If the BF date has been reached and the year of the repayment is not included on the Deed of Assignment
        Use function AMEND TAXPAYER SIGNALS to
        * Delete the ‘No Repayment’ signal (unless it was previously set for some other reason. If so, follow the guidance given for that reason before removing the signal)
        * Select the [Del] button. The work item will be deleted
        * Arrange to issue the repayment according to the disposal information on the return/SAR or other, once any SA debts have been cleared or set offs made using ISSUE REPAYMENT FROM OVERPAID BALANCE
        * Use function MAINTAIN SA NOTES following the issue of the repayment to record who the repayment has been issued to, and that the Deed of Assignment no longer applies
      28. If the BF date has not been reached and the year of repayment is not included on the Deed of Assignment
        * Select the [Del] button. The work item will be deleted
        * Arrange to issue the repayment according to the disposal information on the return/SAR or other, once any SA debts have been cleared or set offs made using ISSUE REPAYMENT FROM OVERPAID BALANCE
        * Use function MAINTAIN SA NOTES following the issue of the repayment to record who the repayment has been issued to since the year of repayment is not included on the Deed of Assignment
        ### No Repayment signal set by Repayment Security Team
      (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
      (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
      (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
      (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
      (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
      (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
      (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
      (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
        * Select the [Del] button. The work item will be deleted
        ### CIS cases
        Prior to April 2015, where a return contained an entry for CIS deductions and they did not compare favourably with our CISR database, the No Repayment Signal (NRS) was automatically set and the repayment claim would populate W030.

From April 2015 onwards, these CIS cases will no longer trigger the NRS automatically and as a result will not populate the work list. Instead the repayment will be created and risk assessed by TRUCE (Transaction Risking Upstream in the Connect Environment).

In view of this, for all work list entries after 7 April 2015, there is no need for you to view the Individual Compliance signals when trying to establish why the NRS was set.
  | |   | ### Other cases | | 37. | Where the ‘No Repayment’ signal has been set because earlier years returns are outstanding in a Deceased case | |   | * Send OCAD61 letter to the Personal Representative advising that the deceased persons tax record needs to be up to date before finalising the position and confirming if there is a repayment due to the estate. However, if the Personal representative still wishes to claim repayment, he should send a written request for it | |   | * Make an SA Note of your actions | | 38. | If no earlier years returns are outstanding | |   | * Unset the No Repayment signal and make repayment to the Personal Representative | |   | * Delete the worklist entry | | 39. | View SA Notes to identify the reason why the signal is set | | 40. | Where the signal was set because there is a non SA debt outstanding (for example Class 2 NIC and so on) | |   | Contact Worcester Recovery by WAM to confirm the details of the debt(s) outstanding. (Worcester Recovery is the SPOC (Single Point of Contact) within DMB for all SA queries) | |   | * Ask Worcester Recovery office to confirm that they are not pursuing any debts which could also be cleared by set off. (Debts pursued by Debt Management Unit (Tyneside) do not appear on IDMS) | | 41. | If there are no other inhibiting factors and you have referred to the actions in Step 9 to check if the return information agrees with the information held on our systems, the ‘No repayment’ signal should be unset and any remaining overpayment should be repaid as requested by the taxpayer | | 42. | Where the ‘No repayment’ signal was set for another reason such as a Class 2 NIC debt is outstanding or there is an open enquiry | |   | * Contact the office that set the signal to obtain authority to proceed with repayment | |   | * Where there is an open enquiry, you should contact the enquiry officer dealing with the enquiry which should be recorded in SA notes, to obtain authority to proceed with repayment | |   | * The next action will depend on whether authority is provided or denied | |   | * Where repayment authority is provided, use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of a credit balance from the SA system. More detailed advice on making repayment is provided in section ‘Issue Repayment’ (SAM110000 onwards) | |   | * Where repayment authority is denied the office that set the signal should write to the taxpayer and explain why the repayment request has been refused

Note: Where the signal has been set because an in-year repayment (or set-off) has been made, that is in trivial commutation, subcontractor or permanent cessation cases, examine the return to confirm it correctly records the in-year repayment (or set-off)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | |                                                                                               | If the amount is correctly recorded                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | |                                                                                               | * Unset the No repayment signal providing it is not set for any other reason                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | |                                                                                               | If the amount is incorrectly recorded                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | |                                                                                               | * Refer the case for enquiry in accordance with office procedures  
   
And                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | |                                                                                               | * Do not unset the No repayment signal                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | | 43.                                                                                           | Following the previous actions use function WORK LIST CASES to delete the work item                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | |                                                                                               | * Select the [Del] button. The work item will be deleted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |

Top of page

Uncleared payment present

  From 7 April 2015 there were two changes to this category
  • The ‘uncleared payment’ period was reduced from 30 days to 14 days

And

  • W030 was no longer populated where an uncleared payment is the only inhibiting factor on the customers record

Instead, the uncleared payment(s) will be suspended until the 14 days waiting period has elapsed then the repayment will automatically be created. The only exception to this is where another inhibition factor in addition to the uncleared payment is present.

Where another inhibiting reason is present, you should identify the other inhibiting reason(s) and deal with each one as instructed in this guidance under the appropriate heading.

If, after dealing with the other reasons, you are told to create the repayment using ‘Initiate Repayment from Overpaid balance’ (IROB) and you are presented with a warning message ‘ Repayment request suspended due to recent payment’ you must not make the repayment. If this situation arises follow the instructions below.    
     
  44. Use function VIEW STATEMENT to identify the date of creation of the most recent payment (this is the ‘created’ date on the right hand side of the statement)
    * Note the date of entry of the work item onto the work list, particularly in relation to ‘today’s date’ and the payment credit date. The payment ‘created’ date will be within the last 14 days.
    * Select the [BF] button. You will then be taken to function SET B/F DATE
  45. In function SET B/F DATE
    * Enter a b/f date to the date of the most recent payment plus 15 days
    * Enter a b/f note, ensuring that your initials form the first part of the note
  46. When this b/f date has passed
    * Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of a credit balance from the SA system. More detailed advice on making repayment is provided in section ‘Issue Repayment’ (SAM110000 onwards)
  47. Following the previous actions use function WORK LIST CASES to delete the work item
    * Select the [Del] button. The work item will be deleted

Top of page

Remission recorded

  From 7 April 2015, Remission types 5b, 8,9,10 and type 4 under £200, will no longer populate W030. The repayment will, instead, be automatically created but Remission types 1,2,3,7 and type 4 over £200 will continue to populate the worklist.

To see the amounts remitted and the remission class type, use function ‘VIEW MAINTAIN REMISSIONS’ accessible through ‘VIEW STATEMENT’.

Once the remission class type has been determined, take the following action    
     
  48. Remission types 1,2,4 (over £200) and type 7 (where the SA record shows a UK address)
    * Populate the Remission referral spreadsheet shared with London North West Recovery Office (LNWRO)
* Issue letter SA830 to the customer    
  49. Remission Type 2- deceased cases only
    * Follow steps 10 - 11 above to obtain authority to repay
  50. Remission type 2 - other than deceased cases
    In these cases, the repayment can be created without reference to LNWRO.
  • Use function ISSUE REPAYMENT FROM OVERPAID BALANCE    
      51. Remission Type 7 -Gone abroad (where SA record still shows the address is abroad)
        * Contact the National Non Residents Unit on 03000 538802 or e-mail NRU, Mailbox (DMB Debt Management)
      52. Following the previous actions, use function WORK LIST CASES to delete the work item.
  • Select the [Del] button. The work item will be deleted

Top of page

Informal standover recorded

53. Identify the office that created the informal standover to obtain authority to proceed with repayment
   
54. The next action will depend on whether authority is provided or denied
  * Where repayment authority is provided use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of a credit balance from the SA system. More detailed advice on making repayment is provided in section ‘Issue Repayment’ (SAM110000 onwards)
55. Where repayment authority is denied the office that created the informal standover should write to the taxpayer and explain why the repayment request has been refused
56. Following the previous actions use function WORK LIST CASES to delete the work item
  * Select the [Del] button. The work item will be deleted

Top of page

Payable order is over £150,000

57. Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of a credit balance from the SA system. Where the amount to be repaid is more than £150,000 repayment can only be made by
   
  * BACS or
  * CHAPS or
  * Local Office Payable Order
  Note: Customers should be encouraged to receive their repayment electronically, either by BACS or CHAPS, as these are the quickest and securest methods of repayment.

Check the last completed tax return and if any bank account details are shown for the customer, use these to issue the repayment by BACS.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If no bank details are provided, you should make the repayment to the customer by Local Office Payable Order.    
  58. Following the issue of the repayment
    * If the selected method of repayment is CHAPS or Local Office Payable Order, use function CONFIRM MANUAL REPAYMENT to record the following details
    * The actual date of issue of the repayment
    * The CHAPS reference or Payable Order serial number as appropriate
    * Whether notification of the repayment was sent to the agent
    * Use function WORK LIST CASES to delete the work item
    * Select the [Del] button. The work item will be deleted

Top of page

BACS repayment is over £90,000,000

59. Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of a credit balance from the SA system. Where the amount to be repaid is more than £90,000,000 repayment can only be made by
   
  * CHAPS or
  * Local Office Payable Order
60. Following the issue of the repayment
  * Use function CONFIRM MANUAL REPAYMENT to record the following details
  * The actual date of issue of the repayment
  * The CHAPS reference or Payable Order serial number as appropriate
  * Whether notification of the repayment was sent to the agent
  * Use function WORK LIST CASES to delete the work item
  * Select the [Del] button. The work item will be deleted

Top of page

Electronically filed return, new taxpayer address

61. Compare taxpayer’s address shown on record to taxpayer’s address shown on latest return filed
   
  * Update TBS with the taxpayer’s latest address as shown on return (the SA record will be updated overnight)
62. When taxpayer’s address has been updated on record
  * Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to issue repayment as requested
63. Use function WORK LIST CASES to delete work item
  * Select the [DEL] button and the work item will be deleted

Top of page

A return charge has not been entered on the taxpayer’s record

64. Use function CREATE RETURN CHARGE to see if a return charge has been entered on the taxpayer’s record
   
65. Where the return charge has not been entered on the taxpayer’s record and if this cannot be done immediately
  * In function WORK LIST CASES
  * Select the [BF] button. You will then be taken to function SET B/F DATE
  * In function SET B/F DATE
  * Enter a b/f date
  * Enter a b/f note, ensuring that your initials form the first part of the note
66. When the return charge has been entered on the record
  * Use function ISSUE REPAYMENT FROM OVERPAID BALANCE, if appropriate, to repay all or part of a credit balance from the SA system. More detailed advice on making a repayment is provided in section ‘Issue Repayment’ (SAM110000 onwards)
67. Following the previous actions use function WORK LIST CASES to delete the work item
  * Select the [Del] button. The work item will be deleted

Top of page

The repayment request is included within a return e-filed by a ‘filing only agent’

68. This work item will appear when a repayment request is included in a return e-filed by a ‘filing only agent’ and
   
  * The repayment is to be issued to the taxpayer by payable order, the return includes a change of address for the taxpayer(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  * The repayment is to be issued to a nominee (other than a charity) by any method(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  In these cases view the taxpayer record in order to identify which of the two reasons for inhibition above apply to the repayment and deal with as detailed below
  Notes:
  a. Although an agent may already be noted on the SA record and the form 64-8 signal set to ‘Y’, it is still possible for a different agent, a ‘filing only agent’ to submit a return for the taxpayer.
  b. Agents details may be held on NPS but not on SA. You must check both NPS and SA to make sure the correct 64-8 agent information is held on both systems.
69. Where it is established that the repayment is to be issued to the taxpayer by payable order and the return includes a change of address for the taxpayer, contact the taxpayer to confirm the change of address is correct
  If it is established that the change of address is correct
  * Issue the repayment to the taxpayer by payable order to their new address
  If it is established that the change of address is not correct
  * Ask the taxpayer to provide details of their correct address in writing before the repayment can be issued
  If it is established that the change of address is not appropriate and the address on the SA record before submission of the return still applies
  * Update the taxpayer’s address on the record and issue the repayment as requested
  When the taxpayer’s address has been satisfactorily confirmed, issue the repayment using function ISSUE REPAYMENT FROM OVERPAID BALANCE.
70. Where it is established that the repayment is to be issued to a nominee (other than a charity)
  If the nominee is the authorised agent shown on the SA record for whom a 64-8 is held
  * Issue the repayment as requested using function ISSUE REPAYMENT FROM OVERPAID BALANCE
  In all other cases
  * Contact the taxpayer to obtain their written authority for the repayment to be issued to the nominee, then
  * When the taxpayer’s written authority is received, issue the repayment as requested using function ISSUE REPAYMENT FROM OVERPAID BALANCE
  Note: Agents details may be held on NPS but not on SA. You must check both NPS and SA to make sure the correct 64-8 agent information is held on both systems.
71. Where it is established that the repayment is to be donated to charity, contact the taxpayer and inform them that it has not been possible to send their repayment to charity from their SA return
  Advise them that it can be issued to them immediately by payable order, or alternatively if they now require that the repayment be sent direct to their bank account or another nominee, then their written repayment request is required
  When the taxpayer has confirmed their choice of repayment method and their written request is received if appropriate, issue the repayment using function ISSUE REPAYMENT FROM OVERPAID BALANCE
72. Following the previous actions use WORK LIST CASES to delete the work item
  * Select the [Del] button. The work item will be deleted

Top of page

A combination of inhibiting factors are present

  This work item will appear where more than one inhibiting factor is present
   
73. View the taxpayer record to identify the inhibiting factors that apply and deal with each one as detailed above
74. Following the previous actions use WORK LIST CASES to delete the work item
  * Select the [Del] button. The work item will be deleted

Top of page

Maximum credits exceeded

  This work item will appear where the automatic repayment function is unable to create the repayment because there are more than 150 credits making up the repayment amount
   
75. Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to issue the overpayment in two or more repayment amounts
76. Following the previous actions use WORK LIST CASES to delete the work item
  * Select the [Del] button. The work item will be deleted