COM126100 - Repayments / reallocations: repayment / reallocations work lists: overpayments requiring urgent review list (ORUR)
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 ‘Overpayments Requiring Urgent Review List’
- ORUR is the update version
- ORUV is the view only version
This work 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?
The ‘Overpayments Requiring Urgent Review List’ is an immediate action (Word 23kb) work list. You must review it daily and deal with any entries immediately.
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 Requiring Urgent Review List’ daily where cases satisfy the reasons for entry
Reasons for entry
Cases appear on the ‘Overpayments Requiring Urgent Review List’ (ORUR) when automatic reallocation or repayment of an overpayment is inhibited due to one or more of the following reasons and the overpayment needs to be checked urgently
| Reason | Reason for entry shown on work list |
| The Company has specified a particular allocation of payment against a duty type | Allocation specified by Taxpayer |
| The participating Company has claimed a repayment but there is potentially a penalty due because of late receipt of the return | Repayment claimed but potential penalty |
| A specific repayment due to the company has been manually stopped using Function SREP | Repayment Stopped using Function SREP |
| An inhibition has been set either manually or automatically to stop automatic repayments being issued by the system | Inhibit Auto Repayment set |
| A return has been captured with the ‘Are you filing more than one return for this Company now’ box checked | X in The More Than 1 Return Box on CT600 (Word 25kb) |
| A return has been captured and an ‘X’ was entered in Box 79 on form CT600 (Version 1) or Box 95 CT600 (Version 2) and this is not compatible with the amounts of tax and profits completed on the return | QP Compatibility Status Query Case |
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 Requiring Urgent Review List’.
- File Number
- Name
- Amount Overpaid
- AP End Date
- AP Number
- B/F Date
- B/F Note
- Claimed S102 Surrender
- E-Filed Return
- Entry Date
- FT or NFT
- Interest Reviewed
- Open Enquiry Case
- Participator
- QP Case
- Reason for Entry
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 Requiring Urgent Review List’.
For a list of forms relevant to this subject, see COM126021.
For a list of functions to use in particular situations, see COM126011.
