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COM81015 - Interest: interest work lists: clerical interest indicator work list (CIIW) - banking operations

To deal with cases on the ‘Clerical Interest Indicator’ work list consider steps 1 - 30 below. The guide is presented as follows

Initial action	Step 1
Establishing why the case is on the work list	Steps 2 - 5
CII Indicator set by an OU	Steps 6 - 9
CII Indicator set automatically	Steps 10 - 13
Remission exists on AP	Steps 14 - 17
Calculating a manual late payment interest charge	Steps 18 - 19
Raising a late payment interest charge	Step 20
Increasing a late payment interest charge	Steps 21 - 22
Reducing a late payment interest charge	Steps 23 - 24
Where the AP is subject to clerical pursuit at the Debt Management Office	Steps 25 - 26
Where the AP is subject to clerical pursuit at the Banking Operations Office	Steps 27 - 29
To delete a case from the CIIW work list	Step 30

Initial action

1.	Use Function CIIW (Clerical Interest Indicator work list) to display the work list, and select the entry that you want to work

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.
	Note: The reason for entry will reflect why the case was originally put onto the list. It will only reflect any subsequent changes if the case has previously been deleted and the list has been re-populated with a new entry
3.	Use Function VPPD (View Payments and Postings Details) and check the outstanding balance of the tax
4.	Where there is a collectible balance for the tax, delete the case from the work list. You should only raise late payment interest on the COTAX system when the tax has been paid in full
5.	Where the tax has been paid in full go to step 6 where the CII (Word 32KB) (Clerical Interest Indicator) has been set clerically, or step 10 where it has been set automatically

CII Indicator set by an OU

6.	Where the CII Indicator has been set by any other office but your own, check that instructions have been received as to why the signal has been set. Where instructions have not been received contact the office that set the signal for details of the case
7.	Where the CII indicator has been set so that a remission could be actioned go to step 14
8.	Where the CII indicator has been set for any other reason review the papers and decide whether late payment interest needs to be raised
9.	Use Function RMIC (Raise Manual Interest Charge) to charge the correct amount of late payment interest (Word 27KB) as per instructions received. For more information on how to raise late payment interest see subject ‘Late Payment Interest’ (COM80010) in section ‘How Interest is Calculated’

CII Indicator set automatically

10.	Where the CII indicator has been set automatically, use Function VPPD (View Payment and Postings Details) to identify why COTAX has set the signal. This will be where one of the following has happened
	An ACT, trade loss or non-trading deficit carry-back previously resulted in repayment or reallocation and a further event is recorded on the record
	Or
	Where S458 CTA 2010 relief has been given
11.	Use the information provided on form CT250(P) received from the CT Processing Office to determine the effect of the relief displaced by carry-back or S458 CTA 2010 relief on interest. To do this you may need to use
	Function VPPD (View Payment and Postings Details)
	And
	Function DASS (Display Assessment Details)
12.	Use RMIC (Raise Manual Interest Charge) to charge the correct amount of interest. For more information see Action Guide Interest on Carry-Back / S458 CTA 2010 Relief (COM80034) in section ‘How Interest is Calculated’
	Note: You must not amend the Late Payment Interest charge for carry-backs or S458 CTA 2010 Relief unless you hold form CT250(P) or have received details from the assessing office
13.	Use Function IINT (Issue Interest Statement) to issue an interest statement to the company and / or agent

Remission exists on AP

14.	Where a remission has been posted to a penalty charge and / or the interest charge but not tax then unset the CII (Clerical Interest Indicator). The case will automatically be deleted from the work list
15.	Where a remission has been posted to the tax charge, review the case to establish if late payment interest should be raised. Do not unset the CII (Clerical Interest Indicator) as COTAX will incorrectly calculate late payment interest
16.	Where interest is not appropriate delete the case from the work list
17.	Where late payment interest is appropriate use Function RMIC (Raise Manual Interest Charge) to calculate and raise the charge

Calculating a manual late payment interest charge

18.	Use Function VPPD (View Payment and Postings Details) to check whether a late payment interest charge is appropriate
19.	To calculate the correct late payment interest charge use
	Function CINT - Interest Calculator
	Or
	Function DINT - Display Interest Computation
	Or
	Function RMIC - Raise Manual Interest Charge
	For more information see subject ‘Late Payment Interest’ (COM80010) in section ‘How Interest is Calculated’

Raising a late payment interest charge

20.	Use Function RMIC (Raise Manual Interest Charge) to raise the late payment interest charge. For more information on how to raise late payment interest see subject ‘Late Payment Interest’ (COM80010) in section ‘How Interest is Calculated’

Increasing a late payment interest charge

21.	If a late payment interest charge already exists on the record and needs to be increased then only increase it if the following apply
	The increase is above the de-minimis limit
	Or
	The increase is £1.00 or more but still below the de-minimis limit and an overpayment exists which will clear the charge
	Or
	The increase is below the de-minimis limit and the existing interest charge is still collectible
	Otherwise delete the entry from the work list without amending the interest charge
22.	Use Function RMIC (Raise Manual Interest Charge) to increase the interest charge

Reducing a late payment interest charge

23.	If the charge is incorrect and needs to be reduced complete form AZ44 for authorisation to decrease the interest charge
24.	Once the AZ44 has been authorised by an Officer or above use Function RMIC (Raise Manual Interest Charge) to reduce the interest charge

Where the AP is subject to clerical pursuit at the Debt Management Office

25.	Where the Pursuit Status is either LA (Word 28KB) or LA-ENF (Word 27KB) or PLA (Word 28KB)
	Telephone the Debt Management Office immediately the interest position has been corrected
26.	When the Debt Management Office receives that information, they must resume normal recovery action for the outstanding liability

Where the AP is subject to clerical pursuit at the Banking Operations Office

27.	Where the Pursuit Status is either RFI (Word 31KB) or PRFI (Word 28KB)
	Use RAPP (Revise AP Pursuit) to clerically issue payment applications up to and including the DN2, for the tax, penalty and interest that Function VPPD (View Payment and Posting Details) shows as collectible on View AP Summary
28.	Where the liability remains unpaid after issuing the DN2
	Use Function RAPP (Revise AP Pursuit) to amend the Pursuit Status to LA
	Use Function NOTE to record the clerical payment applications issued
29.	Where the AP remains overpaid
	Telephone the CT Processing Office and ask them to deal with the overpayment
	Use Function LOPU (Overpayments Review List) to display the work list and B/F the entry to ensure the overpayment is cleared
	And, in Banking Operations Cumbernauld
	Issue a completed form AOC714 to the CT Processing Office

To delete a case from the CIIW work list

30.	Select the [Delete] button. The case will be deleted

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