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: w028 repayments to be authorised or cancelled work list

All draft repayments will be subject to the Targeted Risk Selection criteria by the SA system and a proportion will be selected for security checks prior to issue. For those repayments selected, work items will be created on the ‘Repayments To Be Authorised Or Cancelled’ work list.

Any repayment that is selected will be notified to the office responsible for the processing activities by Work Management and subject to detailed security checks by the officer with the user role of Repayments Authoriser (RALO).

For the purpose of reviewing the entries on this work list, Repayment Authorisers (RALOs) must follow the latest procedures as detailed in the instructions held in the restricted electronic Controlled Access Folders (CAFs).

Notes: 

1. A repayment that is created with a draft status will be shown on the taxpayer’s statement. It is therefore important that any repayments selected for authorisation or cancellation receive priority attention to minimise enquiries.
   
2. A repayment that is cancelled will also be shown on the taxpayer’s statement and may result in enquiries being made as to why the repayment has been stopped.

In view of the nature of this work list it is for immediate action and should be reviewed daily. 

A work item is deleted automatically from this work list where the repayment is either authorised or cancelled, clerical deletion is not available.