Make Or Cancel A Remission (AG)

• Enter the claimants NINO

• Select the All checkbox

And

• Click on the [OK] button

• Click on the award you want to apply or cancel a remission on for an overpayment to highlight it

• Click on the [OK] button. You will be taken to the Account Summary screen

And then

• Go to step 3

Note: The Select Award screen will show all the awards in the period Current Year (CY) to Previous Year minus (PY-4)

• Checking the amount in the Overpayments Outstanding field to see if this is the award you want to remit an overpayment on

Note: If working disputed overpayment cases, this figure may not be the amount you want to remit. The figure recorded here is the full outstanding overpayment amount for that award period

Or

• Checking the Adjustments field to see if a remission has been entered on this award previously which you now need to cancel

If you

• Have selected the wrong award, click on the [Cancel] button. You will be returned to the Select Award screen. Go back to step 2

• Want to remit all or part of an overpayment, click on the [Remit] button. The Create Remission screen will display. Go to step 4

• Want to cancel a remission, click on the [Cancel Remission] button. The Cancel Remission screen will display. Go to step 5

Note: This list will not include remission classes for which a remission already exists

• If you need to amend an existing remission, you will need to make the changes in the following order

• Cancel the existing remission by going back to the Account Summary screen and following the steps to cancel a remission

Then

• Enter the revised amount of the remission

And, once you have entered the revised amount

• Click on the [OK] button
   
• Go to step 6

• If you select a remission class that is a partial remission

• Enter the individual amounts for either WTC or CTC that you want to remit. With the exception of remission class 5B you cannot enter a value that is greater than the outstanding overpayment

• Click on the [OK] button

Then

• Go to step 6

Notes:

1. If you have selected a full remission class you will be unable to enter any amounts in the WTC and / or CTC fields as the computer will automatically offset the amount of the overpayment. The total remission will be equal to the WTC and / or CTC overpayment outstanding. It is already set by the computer if the remission class is full. A remission class cannot be changed

2. If you select remission class 5B (Official Error) you will be allowed to enter individual remission amounts for WTC and / or CTC. These can be greater than the outstanding overpayment but must be less than or equal to the total amount of tax credits paid for the award

• Click on the remission class that you wish to cancel. The details of that remission will then be displayed below the list box

Note: You will be presented with a list box of existing remissions. For each remission, the class is shown along with the amounts remitted at WTC and / or CTC level and in total. You will only be able to cancel one remission each time Function MAKE REMISSION is accessed

• Click on the [OK] button.  You will be taken to the Account Summary screen

Then

• Go to step 6

• Remitted an overpayment, the entry in the Account Status field will be

• ‘Balanced’

• The figure you have remitted will be displayed in the Adjustments field

And

• The outstanding overpayment figure will be displayed as zero

Note: You will have remitted the total overpayment

• Click on the [OK] button. This will update the computer with the change

• ‘Open’

• The figure you have remitted will be shown in the Adjustments field

And

• The overpayment outstanding field will show the remaining amount to be recovered

Note: You will have remitted only part of the overpayment

• Click on the [OK] button. This will update the computer with the change

• Cancelled a remission, the entry in the Account Status field will be

• ‘Open’

• If the account status was originally showing as balanced the figure will be shown in the Overpayments Outstanding field

• If the account status was originally showing as open the figure will have been added to any figure in the Overpayments Outstanding field

• Click on the [OK] button. This will update the computer with the change

Notes:

1. If the amounts are not correct, you must go back to the Create Remission screen or the Cancel Remission screen and correct the entry

2. You cannot go and remit an overpayment or cancel another remission before updating the computer. You must ensure that you have clicked the [OK] button and then you will have to access Function MAKE REMISSION again to take any further action

3. Once the computer has been updated with a remitted overpayment in full or in part, or with a cancelled remission, a posting will be recorded on the View Household Account Postings screen in Function VIEW HOUSEHOLD ACCOUNT. This will then invoke other functions to take further action

Then

•  If you have made or cancelled a remission for tax year 2003-2004, 2004-2005 or 2005–2006, go to step 7
   

• If you have made or cancelled a remission for a later tax year, go to step 8

• 2003-2004, enter the following message
  
  ^^^^^2003-2004 Recalculation is required
   
• 2004-2005, enter the following message
  
  ^^^^^2004-2005 Recalculation is required
   
• 2005-2006, enter the following message
  
  ^^^^^2005-2006 Recalculation is required

Notes:

You must follow the guidance in How To Correctly Complete Application And Household Notes when you record the note

And also

Follow the guidance in Maintain Household Notes

Note: If you are working a case for more than one tax year, for example 2003-2004 and 2004-2005 you must enter the above messages separately for each tax year

Note: The above messages must be entered in the exact format they are shown. If there is any difference, the computer will not recognise the message

Then

• Go to step 8

Notes:

1. Record any remission that you make and / or any overpayment that you decide is recoverable where both HMRC and the customer failed to meet their responsibilities

2. Use the Remissions Revision Database only where you make a revision to a remission or recovery (as outlined in note 1 above) that has already been made on the case – for example as the result of a review