COM81016 - Interest: interest work lists: clerical interest indicator work list (CIIW) - debt management

To deal with cases on the ‘Clerical Interest Indicator’ work list’ consider steps 1 - 24 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	Step 23
To delete a case from the CIIW work list	Step 24

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

2.	Select the [View] button to see all the available details for the case including the reason for entry on to the list
	Note: The reason shown 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

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 reasons 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 as per instructions received. For more information on late payment interest see subject ‘Late Payment Interest’ (COM80010) in section ‘How Interest is Calculated’

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 were the following has happened
	An ACT, S455 (formerly S419) relief, trade loss or non-trading deficit carry-back previously resulted in a repayment or reallocation and a further event is recorded on the record
11.	Send a memo to Banking Operations asking them to consider the Late Payment Interest position
12.	Enter a New B/F Date against the case on the CIIW work list for a reply from Banking Operations
13.	On receipt of confirmation in writing that Banking Operations have considered the Late Payment Interest position (they will have either raised a manual Late Payment Interest charge or amended an existing charge)

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

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

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

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

22.

Use Function RMIC (Raise Manual Interest Charge) to increase the charge

23.	If the charge is incorrect and needs to be reduced complete AZ63 for authorisation by an Officer or above. Use Function RMIC (Raise Manual Interest Charge) to reduce the interest charge

If a late payment interest charge is not appropriate delete the entry from the work list

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