COM94042 - Payments: payments work lists: quarterly payer review list (QPRW) (Action Guide)

To deal with cases on the ‘Quarterly Payer Review List’ consider the steps 1 - 8 below. The guide is presented as follows:

Initial Action Step 1 - 3
Check Return Details Step 4 - 5
Check AP Details Step 6
Clerical Action if no return recorded Step 7 - 8

Initial Action

1. Use Function QPRW (Quarterly Payer review List) to display the Work List, then, if necessary
 
  • Filter and sort the list. For example you may want to sort the list into file number order
2. Select the entry that you want to work and select the [View] button to see all available details for the case
3. Make a note of the Return Period and Reason for listing

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Check Return Details

4. Use Function ‘View Returns’ to check the contents of the return and make sure the signal on the AP is compatible
5. Use Function DRTN (Display Return Data) to view details of the appropriate return
 
  • Check if the company’s profits for the AP have exceeded the Upper Relevant Maximum Amount (URMA) in force at the end of that period taking into account the number of associated companies. For further information and guidance about URMA see CT11002
 

And
 
  • Check to see if the company’s liability is more than £10,000.00 (£5000.00 for APs ending before 01/07/2000) proportionately reduced if the accounting period is less than 12 months)
 

If both these conditions are satisfied the company is large and the QP signal should be set to 'Y' for this AP
 

Note: A company is not a large company if
 
    • Its profits for that Accounting Period do not exceed £10,000,000.00 (£10M)
 
And
 
    • It was not a large company in the twelve months preceding that accounting period
 
Note: Refer to CT11003 in the Corporation Tax (CT) Manual for information and guidance
 
  • Use Function MAPS (Maintain AP Signals) to alter the QP signal if appropriate for this AP and set the appropriate signal for the following AP. The general rule is as follows
 
    • If the QP signal is set to ‘N’ for this AP then the QP signal should be set to ‘N’ for the following AP
    • If the QP signal is set to ‘Y’ for this AP then the QP signal should be set to ‘P’ for the following AP
 

The only exception is when the company is a special case (Refer to CTM92530 in the Company Taxation Manual (CTM)) and the QP signal is set to ‘N’ for this AP then the QP signal for the following AP should be set to ‘P’

If it is not appropriate to alter the QP signal and you manually delete the case, the system will automatically repay and reallocate any amount overpaid for this Accounting Period unless you have already set an inhibition in function MAPS or MRSC

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Check AP Details

6. Use Function DAPD (Display AP Details) to see if the APs have been superseded
 
  • If a new accounting period has been created that overlaps with an existing ‘live’ AP, make sure the new AP is related to the one that has been superseded
  • Use Function MAPS (Maintain AP Signals) to alter the QP signal if appropriate

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Clerical Action if no return recorded

7. If there is no return recorded, check COTAX notes to see if a return has been unlogged and the reason why it was unlogged
8. Use Function MAPS (Maintain AP Signals) to alter the QP signal if appropriate
  Note: The case is automatically deleted from the Work List if the QP signal is amended from ‘Y’ to ‘N’ or ‘N’ to ‘Y’. The computer will automatically repay and reallocate any amount overpaid for this Accounting Period unless you have already set an inhibition in function MAPS or MRSC.


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