COM126101 - Repayments / reallocations: repayment / reallocations work lists: overpayments requiring urgent review list (ORUR) (Action Guide)

To deal with cases on this list in the Responsible Office consider steps 1 - 27 below. The guide is presented as follows


Initial Action Step 1
Establishing why the case is on the work list Step 2
Allocation specified by Taxpayer Steps 3 - 7
Repayment claimed but potential penalty Step 8
Repayment Stopped Using Function SREP Steps 9 - 10
Inhibit auto repayment set see MAPS Steps 11 - 15
X in the More than 1 Return Box on CT600 Steps 16 - 21
QP Compatibility Status Query Case Steps 21 - 27

Initial Action

1. Use Function ORUR (Overpayments List) to display the work list and
 
  • Select the entry that you want to work

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Establishing why the case is on the work list

2. Select the [View] button to see all available details for the case including the reason for entry onto the list and if the Small Repayment (Word 34KB) Limit field is set to ‘Y’
  Note: The reason shown may reflect why the case was originally put onto the list and may not reflect any subsequent changes

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Allocation specified by Taxpayer

3. Use Function MAPS to select ‘Reallocations & Repayments from the drop down menu for the Manual Inhibitions field
4. Contact the company or agent to find out why too much has been paid
5. If you want COTAX to make a repayment automatically
 
  • Use Function MAPS to select ‘None’ from the drop down menu for the Manual Inhibitions field. If no other inhibition signals are set, the overpayment will be repaid 14 days after the payment was received. If those 14 days have expired or the payment was made by BACS, CHAPS or cash, then the overpayment will be made immediately
 

The case will be automatically deleted from the work list
6. If a reallocation is necessary to give effect to a surrender under Section 102 Finance Act 1989 enter a B/F date and note before referring the case to the HO Technical Team to
 
  • Use Function REWD (Direct Reallocation Within COTAX). For more information see section ‘Non Automatic Reallocations’ in this business area
 

The case will be automatically deleted from the work list
7. If you want to reallocate the overpayment out of COTAX
 
  • Use Function REOD (Direct Reallocation Out Of COTAX) to move the overpayment to OAS (Word 28KB) 
 
  • Use the daily Tax Post Direct service to send, on the same day, a fully completed form CT251 giving allocation details to Banking Operations
 

The case will be automatically deleted from the work list

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Repayment claimed but potential penalty

8. The company has indicated on the return that they are claiming a repayment but COTAX has identified a potential penalty
 
  • Use Function ORUR to enter a B/F Date and Note to show that you have referred the case to a CT Co-ordinator or Inspector to review the penalty position. The CT Co-ordinator or Inspector will
 
    • Use Function PPEN to raise a penalty, or
 
    • Set the ‘NPR’ signal in Function PPEN and then use Function MAPS to select 'None' from the drop down menu for the Manual Inhibitions field and COTAX will make a repayment automatically
 

Note: The overpayment will be repaid 14 days after the payment was received. If those 14 days have expired or the payment was made by BACS, CHAPS or cash, then the overpayment will be repaid immediately.
 

The case will be automatically deleted from the work list

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Repayment Stopped Using Function SREP

9. Check COTAX notes and liaise with the Repayment Security Authoriser to find out why the repayment was manually stopped
10. Consider whether the repayment can now be reissued, reallocated to another AP or retained
 
  • If the repayment can now be issued, use Function DIRR to issue a direct repayment
 
  • If it is to be reallocated, use Function REWD to allocate to another AP
 
  • If the overpayment is to be retained pending any expected change to the assessment or tax charge
 
    • B/F the case as required and make a B/F note showing the reason for the B/F
 

The case will be automatically deleted from the work list if the payment is reallocated or repaid

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Inhibit auto repayment set see MAPS

11. Check COTAX and any other records held for the reason for the inhibition
12. Review the case to see if a repayment is due
13. If you want COTAX to make a repayment automatically
 
  • Use Function MAPS to select ‘None’ from the drop down menu for the Manual Inhibitions field
 

Note: If no other inhibition signals are set, the overpayment will be repaid 14 days after the payment was received. If those 14 days have expired or the payment was made by BACS, CHAPS or cash, then the overpayment will be repaid immediately.
 

The case will be automatically deleted from the work list
14. If a reallocation is necessary to give effect to a surrender under Section 102 Finance Act 1989, enter a B/F date and note before referring the case to the HO Technical team to
 
  • Use Function REWD (Direct Reallocation Within COTAX ). For more information see section ‘Non Automatic Reallocations’ in this business area
 

The case will be automatically deleted from the work list
15. If you want to reallocate the overpayment out of COTAX
 
  • Use Function REOD (Direct Reallocation Out Of COTAX) to move the overpayment to OAS
 
  • On the same day send a fully completed form CT251 giving allocation details to Banking Operations
 

The case will be automatically deleted from the work list

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X in the More than 1 Return Box on CT600

16. A return has been captured with the ‘Are you filing more than one return for this company now?’ box checked
17. Check COTAX and the IR Portal to find out if two returns have been filed, and both have been recorded on to COTAX
18. Where two returns have been received but only one has been recorded
 
  • Use Function LRTN (Log Return) to log receipt of the return as ‘E-filed with Manual Intervention’ and complete the capture of the return
 
  • Use Function REAW (Reallocate Within COTAX) to reallocate the overpayment
 
  • Use Function MAPS (Maintain AP Signals) to unset the ‘No Reallocation/Repayment’ signal
19. Where only one return has been filed contact the company to find out when the other return will be filed
20. Use Function MRSC (Maintain Repayment/Reallocation Signals) and amend the inhibition signal to repayment only
21. Use Function ORUR to B/F the case until the second return is received
 

Note: If no other inhibition signals are set the overpayment will be repaid 14 days after the payment was received. If those 14 days have expired or the payment was made by BACS, CHAPS or cash, then the overpayment will be repaid immediately

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QP Compatibility Status Query Case

22. Refer the case to the HO Technical to team to review as follows
23. A return has been captured and an ‘X’ was entered in Box 95 on Form CT600 (Version 2) and this is not compatible with the amounts of tax and profits completed on the return
 
  • Review the QP signal for this AP and the next
 
  • If the QP signal is correct for this AP (QP is ‘N’) see Step 24
 
  • If the signal is incorrect for this AP (QP needs changing to ‘Y’) see Step 25
  For more information on the QP signal see section 'Quarterly Instalment Payments' in the Payments business area
24. Check if the CDII inhibit signal is set
  If it is
 
  • Check that Banking Operations has raised the credit / debit interest charge on the AP
 
  • If the credit / debit interest has not been raised on the AP you should liaise with Banking Operations to have the interest raised
 
  • When the credit / debit interest charges have been raised on the AP
 
  • Review the AP to see if an overpayment exists
  If the CDII inhibit signal is not set
 
  • Check that the credit / debit interest has been calculated on the AP
 
  • Review the AP to see if an overpayment exists
  If you want COTAX to repay the overpayment automatically
 
  • Use Function MAPS to select ‘None’ from the drop down menu from the Manual Inhibitions Field. If no other inhibition signals are set, the overpayment will be repaid 14 days after the payment was received. If those 14 days have expired or the payment was made by BACS, CHAPS or cash, then the overpayment will be repaid immediately
  If you want to reallocate the overpayment to another AP
 
  • Use Function REWD to reallocate a specific amount or the whole overpayment
 
  • Delete the item from work list QPRW
25. Change the QP signal to ‘Y’ for this AP and to ‘P’ for subsequent APs using Function MAPS
 
  • Check that the credit / debit interest is recalculated on the AP
 
  • Review the AP to see if an overpayment exists
26. If you want COTAX to repay the overpayment automatically
 
  • Use Function MAPS to select ‘None from the drop down menu from the Manual Inhibitions Field. If no other inhibition signals are set, the overpayment will be repaid 14 days after the payment was received. If those 14 days have expired or the payment was made by BACS, CHAPS or cash, then the overpayment will be repaid immediately
27. If you want to reallocate the overpayment to another AP
 
  • Use Function REWD to reallocate a specific amount or the whole overpayment
  If the credit / debit interest is not recalculated
 
  • Check that the CDII inhibit signal is set
 

Where the CDII signal is set Banking Operations will raise the credit / debit interest charge on the AP and any overpayment will be automatically repaid or identified on a work list where an inhibition exists.
 

The item will be automatically deleted from the QPRW work list.
  You should take this action within 14 days of the case appearing on this work list. If you do not COTAX will
 
  • Reallocate or repay the overpayment
 
  • Delete the case from this work list
 
  • Keep the case on work list QPRW

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