PAYE91076 - Reconcile individual: overpayments: work item 234 - no repayment indicator (Action Guide)

Where an overpayment has been identified but the ‘No Repayment’ indicator is set consider steps 1 - 7 below.

1. Review Contact History, Individual Indicators and SA Notes to establish the reason for the ‘No Repayment’ indicator being set and on whose authority it was set. Particular care should be taken with Bankruptcy, Payable Order Request Form and Enquiry cases
2. If the Contact History note states the No Repayment indicator has been set by the Underpayment Support Team (UST), refer to a Band 0 Technical to review if the repayment can be made. If the year of the repayment claim is not any of the years included within the instalment arrangement, the No Repayment indicator can be unset, the repayment made and then the No Repayment indicator must be reset until the UST remove this indicator at the end of the instalment arrangement with the customer
3 Contact the office / officer who authorised the indicator to be set, advise them that a repayment is due, and establish whether or not the indicator is still appropriate
4. If the indicator is still appropriate
 
  • If the office / officer who authorised the indicator to be set is within Customer Operations, the person dealing with the work item should write to the individual explaining why the repayment is not being made at this time
 
  • If the office / officer who authorised the indicator to be set is outside Customer Operations, they should write to the individual explaining why the repayment is not being made at this time
5. If the indicator is no longer appropriate or has been removed you need to consider when the repayment was first generated
 
  • Where the repayment was generated more than 4 days ago and the repayment includes Repayment Supplement, the supplement will need to be re-calculated
 
    • Get the repayment cancelled by an R400 Checker
 
    • When this has been done, you should delete the indicator in the Individuals Indicator screen
 
    • Re-trigger the reconciliation
 
    • The repayment should be issued by the system during the next batch process
 
  • Where the repayment was generated 4 days ago or less
 
    • Delete the indicator in the Individuals Indicator screen
 
    • The repayment should be issued by the system during the next batch process
6. You must
 
  • Update Contact History with details of the action taken
 
  • Note the work item of the action taken
 
  • Close the work item
7. Where the ‘No Repayment’ indicator is deleted, earlier years must be considered as this may trigger repayment of tax that has already been repaid manually
  Note: In certain circumstances where a record has migrated from COP and a repayment was done manually, earlier years may be open on the PAYE Service where an employment has been created from a P14. These records need to be reviewed for reconciliation

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