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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Repayments: repayment work lists: w043 repayments for quality checks work list (Action Guide)

When reviewing entries on the ‘Repayments for Quality Checks’ work list follow steps 1 - 7 below as appropriate. The guide is presented as follows

  Steps 1 - 2
   
  Step 3
  Step 4
  Steps 5 - 6
  Step 7

 

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
2. In function SELECTED CASE
  * Select the [OK] button. You will then 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)
  The statement will indicate the year of the return(s) that has resulted in the repayment. The actual return(s) and any other relevant papers must then be obtained before commencing on the checks

Quality Checks

3. The quality checks should be carried out as stated on the QA / QC: SA Return Repayment Validation Check List and the results recorded on the Quality (QA/QC) database, (the results are no longer required to be entered on the EDC system (Enterprise Data Capture System))
   

Repayment details correct

4. Following completion of the quality checks, if it is established that based on the return information the repayment details created are correct, irrespective of any ‘No’ answers recorded against any of the other checks, the repayment must be released as satisfactory
   
  * In SELECTED CASE, select the [Release] button
  This action will release the repayment back into the repayment flow and the work item will be deleted automatically

Repayment details incorrect

5. If following completion of the quality checks, it is established that based on the return information the repayment details created are incorrect
   
  * In SELECTED CASE, select function VIEW REPAYMENT from the Next Actions menu
  * In function VIEW REPAYMENT, select the [Cancel] button
  This action will cancel the repayment. It will also delete the repayment automatically from the work list
6. The return and the papers should then be referred to a nominated Clerical Processing Officer (CLPO) to amend the return and to repay any resulting overpayment
  * Use function AMEND RETURN
  Then if appropriate
  * Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to issue the repayment correctly

Repayments referred to RIS Operations team for further checks

7. If following completion of the quality checks it is established that based on the return information the repayment details created are correct but one or more entries on the return give cause for concern that the repayment may not be correct
   
  * Release the repayment from the work list in order that the repayment can be issued. Do not withhold the repayment unless there is strong evidence to suggest an attempted fraud and the repayment amount is of significant value
  * Refer the SA return and any cases papers to the RIS Operations team using the RIS (This content has been withheld because of exemptions in the Freedom of Information Act 2000) to be considered for a S9A/S12AC enquiry
  * Make an appropriate entry in SA NOTES