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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
Updated
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Repayments: repayment work lists: w047 overpayments in closed cases work list (Action Guide)

From 6 April 2015, no new work items will populate this work list. For further information see subject ‘Overpayments in closed cases’, (SAM110160)

When reviewing the ‘Overpayments in Closed Cases’ work list, follow steps 1 - 12 below as appropriate. This guide is presented as follows

  Steps 1 - 2
   
  Step 3
  Steps 4 - 6
  Step 7
  Step 8
  Steps 9 - 10
  Step 11
  Step 12

 

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 SELECTED CASE to see all the available details on the work item
2. In function SELECTED CASE
  * Select the [OK] button. You will be taken to 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)

‘Last Return Signal’ correct

3. In VIEW STATEMENT
   
  * Check that payments have not continued to be made following the setting of the ‘Last Year Return’ signal. If payments have continued to be made this may be an indication that the taxpayer is expecting a further liability and that the signal is not appropriate
  If payments have continued and there is some doubt as to whether the signal is appropriate
  * Before any further action is taken the taxpayer (or capacitor) should be contacted to confirm cessation details
  * If cessation is confirmed, go to step 9 or 10. If a further return is appropriate, reset the ‘Last Year Return’ signal. If cessation not appropriate, unset the ‘Last Year Return’ signal

‘No Repayment’ signal

4. Check if the ‘No repayment’ signal is set
   
  * On the CASE SUMMARY screen
  * Select the [Designatory] button, then
  * On the DESIGNATORY screen
  * Select the [Signals] buttons
5. If the ‘No Repayment’ signal is set
  * View SA Notes to confirm the reason the signal was set and whether the reason still exists
  * If the reason for the inhibition still exists, follow the guidance for W030 ‘Inhibit Automatic Repayments’ work list (SAM113011)
  * If the reason for the inhibition no longer exists, go to step 9
6. If the ‘No Repayment’ signal is not set
  * Go to step 9

BY signal set

7. Check that the case is still working with the Insolvency Claims Handling Unit (ICHU). If so, the case will be dealt with by the ICHU and requires no further action locally. If the bankruptcy case is closed, then proceed with clearance of the overpayment by going to step 9
   

Remission recorded

8. Check the record for any remission recorded. If there is a remission on the record, send a WAM to London North West Recovery Office (LNWRO) asking whether this should be brought back into charge, either in full or in part, to clear the overpayment on the record (excluding revenue loss types 5B Official error/revenue delay or 10 Non statutory concessions, miscellaneous). In Deceased cases refer the case to ‘DMB, Estates and Trust Office’ mailbox for authority to proceed
   
  To view the amounts remitted for each charge type and the revenue loss type remissions, select MAINTAIN REMISSIONS via VIEW STATEMENT

Contacting the taxpayer

9. Contact the taxpayer (or capacitor in deceased cases) to confirm cessation details and, if appropriate, disposal instructions for the overpayment
   
  * Firstly, by telephone
  Or, failing this
  * By letter, enclosing form R38SA
10. If you are unable to make contact
  * Make the following SA Note ‘W047-unable to make contact for o/p disposal inst. so work list item deleted’
  * Delete the work item

Overpayment to be repaid

11. Where an overpayment of more than £500 is to be repaid, a formal request for repayment is required. This can be in the form of Q19 on the return, separately in writing, by Structured Action Request (SAR) made through SA Online or by telephone (accepted with certain restrictions).
   
  A telephone repayment request should only be accepted in cases where the caller’s identity has been satisfactorily verified (for caller verification guidance refer to the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and either
  * The repayment is requested by BACS and we already hold the relevant bank details on a previous return
  Or
  * The repayment is requested to be issued to the taxpayer by payable order and there has not been a very recent change in the taxpayer’s address
  If the repayment was originally inhibited but the repayment details have now changed, for example the taxpayer’s address has changed, the payee has changed or the repayment method has changed to that of BACS or CHAPS, then a further formal request for repayment from the taxpayer is required
  If the repayment request already held or revised can be accepted, issue the repayment using function ISSUE REPAYMENT FROM OVERPAID BALANCE

Final Action

12. If, after all enquiries have been exhausted and repayment or reallocation cannot be made
   
  * Make the following SA Note ‘W047 - unable to make contact for o/p disposal inst. so work list item deleted’
  * Delete the work item