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HMRC internal manual

Self Assessment Manual

Manage work: work management: W043 repayments for quality checks


A work item is created when a repayment created from the processing of a return by Local Data Capture (LDC) is randomly selected for quality checking.

Specific details

Other than details common or potentially common to all types of work item, the following specific details will be available



  • Repayment serial number
  • Operator ID (of the person that captured the return)

Allocation of responsibility

The work item is allocated to the office with processing responsibility for the taxpayer. Within that office the item will be worked by an officer with the user role of Clerical Processing Manager.

Frequency of review

This list must be reviewed as directed.

Updating details

Until the work item is cleared the following details held on the work item are updated by Work Management immediately the corresponding entry is updated on the taxpayer record





  • Taxpayer name
  • NINO
  • Employers Reference (EMPREF) or Schedule D Register number

Action to take on the work item

Advice on the action to take to clear the work item is available in section ‘Repayment Work Lists’ (SAM113061).

Deletion of the work item

The work item is deleted automatically when the repayment is cancelled using function CANCEL SELECTED REPAYMENTS. Otherwise the work item should be deleted manually once the quality checks have been completed.