COM22020 - Assessing: assessing work lists: potential budget change cases list (LPBC)
This subject is presented as follows
Purpose of the list
There are two versions of the ‘Potential Budget Change Cases List’
- Function LPBC is the update version
- Function LPBV is the view only version
The purpose of this Work List is to give you the opportunity to review cases where adjustments may be necessary to assessments as a result of retrospective changes in a Budget.
How often should the list be reviewed?
Because cases will only be added to the list when a Budget introduces retrospective changes, you will not need to review it on a regular basis. Head Office will notify you when cases are to be put on the list and will issue instructions on how to deal with those cases.
Who does what?
A Clerical Caseworker will normally review and control the list, referring the cases and files to a Technical Caseworker to take appropriate action.
When are new entries added?
When there is a Budget which introduces retrospective changes, the COTAX system identifies any assessments which need review and puts those cases on the ‘Potential Budget Change Cases List’.
Reasons for entry
Cases will be entered on the Work List when all the following conditions apply
- The AP end date is after a date on which retrospective changes announced in a Budget came into effect
- The AP status is live
- An assessment has been issued
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 ‘Potential Budget Change Cases List’.
- File number
- Name
- AP End Date
- B/F Date
- B/F Note
- E-filed Return
- Entry Date
- FT or NFT
- Reference
- RLS
The normal next action function
The normal next action function is
- RAMA (Record / Amend Assessment)
Automatic deletion
Cases are automatically deleted from the Work List when
- The case is transferred to a new office. The case automatically appears on this Work List in the new office
Manual deletion
You can manually delete the case from the Work List when you have taken any actions you consider necessary.
For a list of functions to use in particular situations, see COM22011.
