COM122080 - Repayments / reallocations: non automatic reallocations: reallocations in a debt management office


This subject is presented as follows


General

Authorising Reallocations

S102 FA 1989

Reallocation functions

Function LOPU (Overpayments Review List)

General

You are responsible for arranging all reallocations for cases working locally when

  • The computer has not reallocated automatically
  • A payment posted to an AP which is not overpaid needs to be reallocated
  • An overpayment arises in respect of a charge outside COTAX

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Authorising Reallocations

The computer selects certain reallocations for authorisation. It enters the reallocation posting on the AP but the reallocation is not be made at this point. Instead the computer

  • Adds the case to Function RLAU (Reallocations for Authorisation List)
And
  • Creates an entry in Function DIAW (Display Immediate Action Work Lists)

For more information see

  • Subject 'Reallocation Authorisation - Debt Management and Banking' (COM124030) in section ‘Repayment / Reallocation Authorisation’
  • Section 'Repayment / Reallocation Work Lists' (COM126000) in this business area
  • Business area 'Work Lists'

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S102 FA 1989

Very occasionally a company or its agent may ask you to reallocate a tax overpayment from one company record to that of another company. Such a request may quote S102 FA 1989 and will most likely arise within a group of companies.

If you receive such a request

  • Do not use Function REAW (Direct Reallocation Within COTAX) to make the reallocation

Instead

  • Make sure that the request is in writing
And
  • Refer the request and any papers to the Owning office

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Reallocation functions

There are two reallocation functions. It is important that you use the correct function in the correct circumstances.


Function

Circumstances

REAO (Direct Reallocation Out Of COTAX)

Use this function to reallocate an amount to OAS (Word 28KB) where you want to

  • Reallocate the overpayment against liabilities on other computer systems, for example BROCS, or non computer charges. This can be
    • The whole of an overpayment
Or
    • A specific amount

(This text has been withheld because of exemptions in the Freedom of Information Act 2000) (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

REAW (Direct Reallocation Within COTAX)

Use this function to reallocate a payment or overpayment within COTAX

  • To one or more APs for the same company reference
  • Within a specified AP and company reference
  • To a specified reference and AP

This can be

  • The whole of an overpayment
Or
  • A specific amount

Notes: 

  1. When a case is working with another office
    • Contact the other office before making the reallocation
  1. Repayment Interest, where applicable is automatically added to the reallocation

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Function LOPU (Overpayments Review List)

This work list indicateswhy a case cannot be dealt with automatically. This may not be the only reason. When an owning office has an interest in a case because it has made an informal discharge, for example, or when the reason for an overpayment is unclear

  • Contact the owning office to discuss the overpayment
  • Deal with the overpayment as agreed

For a list of functions to use in particular situations, see COM122081.

For legislation applying to this subject, see COM122082.

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