COM124040 - Repayments / reallocations: repayment / reallocation authorisation: R49 cases and large repayments - owning office
COTAX selects every repayment of £150,000 or more for security checking.
Repayments of £250,000 or more
- Must first be checked by an officer of Grade 7 or above with the appropriate technical knowledge and authorised using form R49 which is available on SEES.
- The caseworker completes the first part of the R49 and sends it to the R49 checker.
- The R49 checker reviews the repayment and approves it by completing the second part of the R49 before passing the case to the Repayment Security Authoriser (RSA) to complete the final security checks.
- The RSA must ensure that they’ve been given an approved R49 before carrying out the security checks and authorising the repayment.
Repayments of £150,000 or more
You should try to make all repayments over £150,000 using BACS as this is the preferred method of repayment by HMRC. This is because BACS is the most secure, cheapest and quickest way to make a repayment.
If you do not have the BACS details and are unable to obtain them then you should make the repayment by payable order. For security reasons, you must issue payable orders for £150,000 or more using the white envelope procedure.
COTAX cannot issue payable orders using this procedure automatically. When a repayment of £150,000 or more cannot be made by BACS
- The RSA must submit a Payable Order Request Form (PORF).
- The PORF is available on SEES and should be completed by the caseworker, authorised in accordance with BGN27/09, and then either passed directly to the RSA to carry out the security checks, or (for payments of £250,000 or more) passed with a completed part one of the R49 to the R49 checker.
- The RSA will submit the PORF once the security checks have been satisfied.
For more information about these cases, see section 'Repayment/Reallocation Work Lists' in this business area.
For a list of forms relevant to this subject, see COM124041.
