COM126050 - Repayments / reallocations: repayment / reallocations work lists: manual repayments list (MRPL)
This subject is presented as follows
Purpose of the list
How often should the list be reviewed?
Who does what?
When are new entries added?
Reasons for entry
Sorting and filtering - Options and recommendations
The normal next action function
Automatic deletion
Manual deletion
Purpose of the list
There are two versions of the ‘Manual Repayments List’
- MRPL is the update version
- MRPV is the view only version
This work list is available in Responsible Offices. The purpose of the work list is to allow a CT Co-ordinator to
- Review cases
And
- Where appropriate, arrange for repayment manually or by using Function DSET (District Set Off). See subject 'Reallocation into COTAX - Responsible Office' (COM122010) in this business area of the COM
How often should the list be reviewed?
The ‘Manual Repayments List’ is an immediate action (Word 23kb) work list. A CT Co-ordinator should review it daily and deal with any entries immediately.
Who does what?
The list should be dealt with by a CT Co-ordinator, with the support of the HO Technical Team.
When are new entries added?
COTAX adds entries to the ‘Manual Repayments List’ daily where cases satisfy the reasons for entry.
Reasons for entry
Cases appear on the ‘Manual Repayments List’ (MRPL) when the company has claimed a repayment on a CT600 return for a CTSA AP, under one or more of the following headings
- Income Tax
- Construction Industry Scheme Tax
Note: Until 6/4/02 a company could make a claim for repayment under the Construction Industry Scheme tax. From the 6/4/02 onwards companies can no longer make a claim and you should not see any claims for periods after this date. If you have a Contractor appearing on the MRPL work list please consider the possibility of either error or fraud and refer any suspect cases to the Repayment Security Team (RST) using the dedicated mail box ‘RIS Repayment Security Team, Referrals (RIS Risk Ops)’
- Research and Development Tax Credit
- Land Remediation Tax Credit
Sorting and filtering - Options and recommendations
Before you start to work cases, you may want to sort and filter the work list to make it more manageable. You can do that by using any of the criteria below. The criteria shown in bold are those you may find most useful when filtering the ‘Manual Repayments List’.
- File Number
- Name
- AP Number
- Amount Overpaid
- B/F Date
- B/F Note
- E-Filed Return
- Entry Date
- Parent Company Name
- Parent Company Ref.
- Participator
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- Reference
- Return AP End Date
The normal next action function
The normal next action function is
- DRTN (Display Return)
Automatic deletion
Cases must be manually deleted when the review action is completed.
Automatic deletion only takes place when
- The return is unlogged
Or
- The company record is transferred to a new office. The case automatically appear on the new office work list
Manual deletion
You must delete cases manually from the work list when you have completed your review.
For a list of functions to use in particular situations, see COM126011.
