COM10110 - Appeals: handling appeals and postponements: postponement creating overpayment
A company may ask you to formally postpone more tax than the amount unpaid. If you use Function HAPP (Handle Appeal) to record the postponement COTAX will know that
- The company has paid more than the remaining liability
And
- There is a potential overpayment
When this happens a message appears on screen saying
‘THIS WILL CREATE AN OVERPAYMENT THAT WILL BE LISTED ON THE OVERPAYMENTS WORK LIST LOPD - INFORM THE INSPECTOR’
Notes:
- You will only see this message if there is no informal standover present on the AP.
- You can only make the AP overpaid if you cancel any informal standover before formally postponing the tax. When you do, you see the warning message above.
Refer the case to a Decision Maker (Word 28KB). If he or she advises you to proceed with Function HAPP (Handle Appeal), COTAX
- Will not repay automatically
And
- Will place the case on work list LOPD (Overpayments Review List) for review
For more information about the LOPD work list see
- Section ‘Repayment And Reallocation Work Lists’ in business area ‘Repayments / Reallocations’
And
- Business area ‘Work Lists’
For a list of functions to use in particular situations, see COM10111.
