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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Repayments: Repayment work lists: w031 post repayment check work list (Action Guide)

When reviewing the ‘Post Repayment Check’ work list, follow steps 1 - 11 below as appropriate. The guide is presented as follows

  Steps 1 - 5
   
  Step 6
  Steps 7 - 8
  Steps 9 - 11

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 function CASE SUMMARY
3. In function CASE SUMMARY
  * Select the [Statements] button. You will then be taken to function 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)
4. In function VIEW STATEMENT
  * Determine the statement that contains the repayment
  * Enter the line number on which the repayment appears in the Select Line field, and
  * Select the [View] button. You will then be taken to function VIEW REPAYMENT which will enable you to view details of that repayment
5. Carry out the detailed security checks as outlined in the post repayment R400 guidance
  The next action will depend on whether or not you are satisfied with the repayment details

Repayment details correct

6. If you are satisfied that the repayment details are correct delete the work item
   
  * Use function WORK LIST CASES
  * Select the [Del] button. The work item will be deleted

Repayment cancellation

  If you are in any doubt about the repayment details and need to take immediate action to cancel the repayment. For example, because the taxpayer’s address on the issued repayment is incorrect
   
7. Use OLDC, if appropriate, to notify Revenue Finance (RF) of details of the repayment to be cancelled
  Note: An issued repayment should only be cancelled on the SA system, using function VIEW REPAYMENT, following instructions from RF. This will ensure that the SA record is accurately maintained and avoid the possibility of a duplicate repayment being issued incorrectly
8. On completion of the necessary action delete the work item
  * Use function WORK LIST CASES
  * Select the [Del] button. The work item will be deleted
  Note: Where the repayment is cancelled using function VIEW REPAYMENT the work item is deleted automatically

Further enquiries necessary

  If you are in any doubt about the repayment details and need to carry out further enquiries
   
9. In function WORK LIST CASES
  * Select the [BF] button. You will then be taken to function SET B/F DATE
10. 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
11. On completion of your enquiries
  * Follow existing procedures as detailed in the RE instructions to proceed with the case
  * If the repayment is incorrect follow the advice in steps 7, 8 and 9
  * If the repayment is correct follow the advice in step 6