COM126051 - Repayments / reallocations: repayment / reallocations work lists: manual repayments list (MRPL) (Action Guide)

Initial Action

Step 1

Establishing why the case is on the work list

Steps 2 - 3

Repayment in order

Steps 4 - 6

Repayment not in order

Steps 7 - 9

1.

Use Function MRPL (Manual Repayment List) to display the work list, and

• Select the entry that you want to work

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

3.

Use the company file accounts, computations and return form to confirm the status of the repayment claimed

4.

Prepare form CT133(R) as necessary

5.

Manually delete the case from work list MRPL

6.

Prepare and issue the payable order following normal office procedures. For more information see the RE (Relief Instructions) Manual

Note: You can use Function DSET (District Set Off) to deal with any surplus of Income Tax, SC60 / CIS25 tax, Research & Development Tax Credit and Land Remediation Tax Credit.

See subject 'Reallocation into COTAX - Owning Office' (COM122010) within the Repayments / Reallocations business area.

7.

Make any necessary enquiries to confirm the repayment position

8.

Where appropriate enter a B/F date and suitable B/F note on work list MRPL

9.

When the points at issue have been resolved, either

• Make a repayment in accordance with steps (4) to (6) above

Or

• Manually delete the case from work list MRPL, where no repayment is appropriate