COM121010 - Repayments / reallocations: inhibit automatic process: overpayments that cannot be handled automatically
The computer handles most reallocations and repayments and calculates any repayment interest due automatically.
The computer will not reallocate or repay an overpayment (Word 35KB) when certain conditions exist on the overpaid AP. Nor will it make automatic reallocations when certain conditions exist on the potentially receiving AP.
Overpaid AP
If any of these conditions apply to the overpaid AP, the computer will not make automatic reallocations or repayments
CT Pay and File APs
- No assessment has been made
- The AP has been cleared NAR (No Assessment Required)
- The assessment is estimated
CTSA APs
- No self assessment has been recorded
- The AP has been cleared NDR (No Determination Required)
- There is a Revenue Determination / Discovery Assessment or Jeopardy Amendment present
- The QP signal is ‘P’ or ‘Y’
- The Enquiry in Progress signal is set to ‘Y
- The CDII (Credit/Debit Interest Indicator is set to ‘Y’
- Participating AP is within a GPP with a status indicator that is not ‘Cleared’
- Participating AP is not linked to a GPP
- There is a E-Filed return (Word 33KB) address change
- There is an amended E-Filed return address change
Both CT Pay and File and CTSA APs
- Tax or penalty is under appeal
- There is an informal stand-over of tax or penalty (posting type ISO) present
- The insolvency signal is other than ‘S’
- The pursuit status is LA-ENF (Word 27KB) or RFI (Word 31KB)
- Automatic repayments and reallocations have been inhibited because a payment makes the AP overpaid (a 14 working day inhibit is applicable for payment clearance unless the payment was made by BACS or CHAPS)
- S102 surrender claim and inhibit reallocations and repayments signal set automatically by the computer
- The Clerical Interest Indicator (Word 32KB) is set to ‘Y’
- There is a potential penalty due because of a late return
- There is an informal discharge (posting type IDI) present
- There is a manual remission (posting type RMM) present
- There is a class 10 remission
- The overpayment has arisen as a result of a payment allocated as specified by the company to make a duty type overpaid (14 days inhibit)
- The Cancelled repayment inhibit (Word 33KB) signal is set
Other APs
If any of the following conditions apply to other APs for the Company, the computer will not make automatic reallocations or repayments
- Automatic reallocations and repayments have been inhibited by the operator for all APs
- The company have delivered more than one return at the same time (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- The Enquiry in Progress signal is set to ‘Y’
- The QP signal for future APs is ‘set to Y’ or ‘P’
- There is an Revenue Determination which has been automatically stood over because there is a logged return but no corresponding Self Assessment recorded for that AP
- The normal due and payable date has passed and there is no charge on the record for that AP
- The participator has an underpaid AP in a Group Payment Arrangement
- There is a repayment claimed for an earlier year on a later years return
An automatic repayment will also not be made where
- A payable order would go to an address that is RLS
Note: Automatic reallocation will take place even if an address is RLS
- ‘Repayments only’ have been inhibited by the operator
Potential receiving AP
If any of these conditions apply to the potentially receiving AP, the computer will not make automatic reallocations
- The AP is past its normal due date and has no tax charge present
- There is a suspension present
- The Clerical Interest Indicator is set to ‘Y’
- The pursuit status is LA-ENF or RFI
- There is an informal discharge (posting type IDI) present
- There is a manual remission (posting type RMM) present
- The reallocation will make a superseded AP overpaid
- The due date is more than 14 days ahead
For a list of functions to use in particular situations, see COM121011.
For legislation applying to this subject, see COM121012.
