PAYE91005 - Reconcile individual: overpayments: authorising repayments
This subject is presented as follows
System checks
Record keeping
Payable orders
System checks
When a repayment has been calculated the system will apply pre-repayment checks. Where these checks are passed the system will issue the appropriate repayment and associated reconciliation documents and update the record.
Record keeping
Whenever you make a repayment you must
- Make a note in Contact History with the details of the action taken
- Make a note in Contact History with the details of where the claim papers are held
Payable orders
Repayment is normally made by payable orders that are printed and despatched normally five days after the payment has been authorised. Form R37T, on which the computation is shown, is attached to the payable order and this together with any other forms associated with the repayment, is sent to the payee in a separate envelope.
The repayment status will be updated from ‘Pending’ to ‘Issued’, and the ‘Issue Date’ noted on the record.
The overpayment status will be updated from ‘Outstanding’ to ‘Settled’.
The status of the Informal Tax Calculation will be updated from ‘Pending’ to ‘Issued’.
On receipt of a repayment request, the system will prepare and issue the payable order overnight.
The PAYE Service will
- Update the repayment status from ‘Issued’ to ‘Paid’
- Update the Payable Order number
- Update the ‘Date Paid’
- Generate work item 230 to enable the post-repayment checks to be undertaken
Note: There is a 24-hour delay between the repayment being issued and the PO number being noted on the individual’s record.
