COM126051 - Repayments / reallocations: repayment / reallocations work lists: manual repayments list (MRPL) (Action Guide)
To deal with cases on the ‘Manual Repayments List’ in the Responsible Office consider steps 1 - 17 below.
Initial Action
| 1. |
Use Function MRPL (Manual Repayment List) to display the work list, and |
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- Select the entry that you want to work
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Establishing why the case is on the work list
| 2. |
Select the [OK] button to be taken to Function DRTN (Display Return Details) where you will be able to the view the repayment information on the return giving rise to the work list entry |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| 3. |
Use the company accounts, computations and return form to confirm the status of the repayment claimed |
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Construction Industry Scheme Tax
| 4. |
Where a claim for repayment is made under the Construction Industry Scheme Tax carefully review the case for either |
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| 5. |
If it is clear that the customer has made an error you should use Function RAMA (Record Amend Assessment) to correct the return and in the free format space enter ‘Construction Industry Scheme Tax cannot be claimed here; it is claimed through PAYE’ |
| 6. |
If you suspect that a fraudulent claim is being made you should immediately refer the case to the Repayment Security Team by sending details of your case to the dedicated mailbox ‘RIS Repayment Security Team, Referrals (RIS Risk Ops)’ for investigation |
| 7. |
Under no circumstances should you make a repayment |
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Repayment in order
| 8. |
Where the repayment is £5k or less prepare form CT133(R). If the repayment is over £5k refer the case to the HO Technical Team. |
| 9. |
Use Function MAPS (Maintain AP Signals) and set the ‘No Reallocation/Repayment’ signal to ‘Y’ |
| 10. |
Use Function DSET (District Set Off) to deal with any surplus of Income Tax, Research & Development Tax Credit and Land Remediation Tax Credit |
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Note: In CT Operations a specialist team deals with these types of cases and they should all be referred to the HO Technical Team to be dealt with. |
| 11. |
Check the latest return or correspondence for BACS or nominee details |
| 12. |
Use Function DIRR (Direct Repayment) to make the repayment |
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See subject 'Reallocation into COTAX - Responsible Office' (COM122010) and ‘Direct Repayment’ (COM125033) within the Repayments / Reallocations business area. |
| 13. |
Use Function MAPS (Maintain AP Signals) to unset the ‘No Reallocation/Repayment’ signal |
| 14. |
Manually delete the case from the work list |
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Repayment not in order
| 15. |
Make any necessary enquiries to confirm the repayment position |
| 16. |
Where appropriate enter a B/F date and suitable B/F note on work list MRPL |
| 17. |
When the points at issue have been resolved, either |
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- Make a repayment in accordance with steps (4) to (7) above
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- Manually delete the case from work list MRPL, where no repayment is appropriate
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