COM124001 - Repayments / reallocations: repayment /reallocation authorisation: introduction)

The computer automatically selects some repayments and reallocations for authorisation. They are selected from

• Repayments awaiting issue
• Issued repayments
• Section 102 FA89 surrenders
• Reallocations made using an online function

The selected cases appear on the appropriate work lists in the owning office and Debt Management and Banking offices.

For more information about these work lists see section 'Repayment/Reallocation Work Lists' in this business area.

In the owning MUID and Banking Operations office one person, and one or two deputies (depending upon the size of the MUID or office), have the COTAX role of Repayment / Reallocation Authoriser. In Debt Management offices they have the role of Reallocation Authoriser. The officers with these roles are responsible for carrying out security checks on the selected COTAX repayments and reallocations. Those in the owning office or MUID are known as Repayment Security Authorisers (RSA).

These roles are central to repayment security within COTAX. Senior officers will appoint one person and a deputy to the roles who should be experienced officers.

It is essential to maintain separation of roles between

• Operators who can give others access to the computer system
• Those who can cause COTAX repayments and reallocations

• The operator who carries out the repayment security checks

For this reason the following roles should be given to different people in the owning office, for example

• Office Manager
• Technical Caseworker
• Repayment / Reallocation Authoriser