PAYE93076 - taxpayer end of year: reviewing liability at year end: overpayment brought forward to year of review (Action Guide)
To carry out a review of cases where the reason is
‘Overpayment brought forward to year of review’
consider steps 1 - 3 below.
For details of how to action any of the COP Functions use the
[Index of Functions] button on the left of the screen.
An earlier year may have been reviewed and an informal tax
calculation issued, but repayment withheld until outstanding
information has been submitted. When reviewing these cases you
should also take into account the instructions at
PAYE93150.
- Has the repayment been issued?
- Yes, go to step 2
- No, go to step 3
- Where the repayment has been issued update COP Function CS
Format 1 to show this and then review and clear in the usual way
- The reason why the repayment has been withheld should be shown in the explanation section of the informal tax calculation that was issued for the previous year. You should take the following action
- Review and decide whether the repayment can now be issued or whether a duplicate request for the information is required
- Where the repayment can be issued, carry forward the overpayment and include it in your review for the later year
- Where a duplicate request for the information is required you should
- Issue this
- Use ENOTE ‘Open case - Overpayment BF to year of review’ from SEES notes paster to record action taken
- BF for 6 weeks
- After the BF period, if there has been no response, use ENOTE ‘Open case – Overpayment BF to year of review’ from SEES notes paster to record action taken and do not bring forward the overpayment to your review of the later year
