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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Repayments: repayment work lists: w029 rejected repayment work list (Action Guide)

When reviewing entries on the ‘Rejected Repayment’ work list, follow steps 1 - 8 below as appropriate. The guide is presented as follows

  Steps 1 - 3
   
  Steps 4 - 5
  Steps 6 - 8

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
  * Select the [OK[ button and you will be taken to CASE SUMMARY
  * Select the [Statements] button and you will be taken 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)
2. Check the BACS details taken from the repayment request, and note any discrepancies
3. If the repayment request indicates that the rejected BACS repayment was nominated to charity (repayments issued automatically on capture of the SA return only), go to step 9

Correct BACS details known

4. Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to re-issue the repayment, entering the correct BACS details. More detailed advice on making repayment is provided in section ‘Issue Repayment’ (SAM110000 onwards)
   
5. Following the use of function ISSUE REPAYMENT FROM OVERPAID BALANCE delete the work item
  * Use function WORK LIST CASES
  * Select the [Del] button. The work item will be deleted

Correct BACS details not known

  Where the details are as the repayment request, repayment cannot be made by BACS
   
6. Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to re-issue the repayment, using an alternative method of repayment (SAM110115). More detailed advice on making repayment is provided in section ‘Issue Repayment’ (SAM110000 onwards)
7. Following the use of function ISSUE REPAYMENT FROM OVERPAID BALANCE delete the work item
  * Use function WORK LIST CASES
  * Select the [Del] button. The work item will be deleted
8. Issue letter OCA97 to the taxpayer/agent to explain why the repayment could not be made by BACS