COM126090 - Repayments / reallocations: repayment / reallocations work lists: overpayments list (LOPD)
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 ‘Overpayment List’.
- LOPD is the update version
- LOPV is the view only version
The ‘Overpayment List’ is available in responsible offices. The purpose of the work list is to allow you to review cases where there is a potential repayment or reallocation.
How often should the list be reviewed?
Local Management should make sure that the ‘Overpayments List’ is reviewed weekly and that action is taken on all cases not on B/F.
Who does what?
An Assistant Officer (AO) will normally review the list identifying any new cases and existing cases where the BF date has expired. They will normally establish why the case is on the list and carry out actions to clear the overpayment (up to a limit of £5000.00). They will refer cases over this limit or where technical knowledge is required to a CT Co-ordinator or Inspector for further action.
When are new entries added?
COTAX adds entries to the ‘Overpayments List’ daily where cases satisfy the reasons for entry.
Reasons for entry
Cases appear on the ‘Overpayments List’ (LOPD) when automatic reallocation or repayment of an overpayment is inhibited due to one or more of the following reasons
| Reason | Reason for entry shown on work list |
| Inhibit Reallocations and Repayments signal is set using Function MAPS (Maintain AP Signals) | Inhibit realloc signal set - see MAPS |
| Inhibit Reallocations and Repayments signal is set using Function MRSC (Maintain Repay /Realloc Signals (Comp) | Txp realloc-repyt inhibit set - see MRCS |
| Inhibit Reallocations and Repayments signal is set automatically by the computer following the receipt of a claim for a S.102 surrender | Realloc-repyt signal set joint notice |
| For a CT Pay and File AP the tax charge is based on a return only, or an estimated assessment only.For a CTSA AP the tax charge is based on a Revenue Determination (Word 25kb), Discovery Assessment (Word 23.5kb) or a Jeopardy Amendment (Word 24.5kb) | No agreed assessment |
| A CTSA AP has not had a self assessment recorded | No self assessment for this AP |
| The Enquiry in Progress signal (Word 23kb) is set for a CTSA AP | Enquiry in progress for this AP |
| There is an overpayment on one AP, but there is at least one other AP where the Enquiry in Progress signal is set | Enquiry in progress on another AP |
| Tax or penalty is under appeal | Tax or penalty under appeal |
There is an overpayment on one AP but there is a Revenue Determination (Word 25kb) on another AP which has been automatically stood over because
|
Revenue Determination automatically stood over |
| Tax or penalty is informally stood over | Penalty or tax informally stood over |
| The company is RLS | RLS signal is set |
| A manual repayment/reallocation inhibition has been set on this case | Manual Inhibition Set in MAPS or MRCS |
| The overpaid AP has an informal discharge | Overpaid AP - informal discharge |
| The targeted AP has an informal discharge | Underpaid AP has an informal discharge |
| The targeted AP is past its normal due and payable date and has no tax charge present | Earlier or later AP due - no tax charge |
| This and/or future APs have a QP status of 'Y’ or ‘P‘. | QP is Y/P for next AP. Inst may be due |
| Participating AP is within a GPP which is either ‘Open’ or ‘Closed’ but not ‘Cleared’. | Participator, GPP status is not cleared |
| The overpayment relates to a participating company’s AP which is not linked to a GPP | Group participator overpayment |
| The company has an overpayment and has claimed a repayment on a return for an earlier period | Earlier AP repayment claimed on return |
| A Cancelled repayment inhibit (Word 53.5kb) exists for a repayment cancelled and automatic processing of the overpayment is prevented | Repayment Cancelled |
| A Small Repayment (Word 29.5kb) exists where it is equal to or less than the amount the company does not want to be repaid and it cannot be automatically reallocated | Small Overpayment - No Auto Reallocation |
Other conditions will cause the case to be entered onto the ‘Overpayments Review List’ in Banking Operations office / Debt Management office, for example where the company is in liquidation and its status is shown as ‘I’ in Function VTPR (View Taxpayer).
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 ‘Overpayments List’.
- File Number
- Name
- Amount Overpaid
- AP End Date
- AP Number
- B/F Date
- B/F Note
- Ceased/Struck Off Date
- Claimed S102 Surrender
- E-Filed Return
- Entry Date
- FT or NFT
- Interest Reviewed
- Open Enquiry Case
- Parent Company Name
- Parent Company Reference
- Participator
The normal next action function
The normal next action function is
- VPPD (View Payment and Posting Details)
Automatic deletion
Cases are automatically deleted from the work list when any of the following apply
- A repayment or reallocation is made which clears the overpayment
- There is a change of liability
- The case is transferred to a new office. The case automatically appears on the new office work list
Manual deletion
You can manually delete a case from the ‘Overpayments List’.
For a list of forms relevant to this subject, see COM126021.
For a list of functions to use in particular situations, see COM126011.
