SAM110143 - Repayments: issue repayment: repayment of a payment made in error (Action Guide)

Preliminary enquiry

Step 1

Operator action to transfer to OAS

Steps 2 - 8

Action by authorising officer

Steps 9 - 11

1.

Where an amount is to be transferred to OAS for repayment and the PCA Signal is set, consult the Recovery Office to confirm the repayment can go ahead

2.

Consider all the facts of the case

• There should be clear evidence that the taxpayer made the payment by mistake
   
  And

• The taxpayer is fully aware of the consequences of repayment (such as late payment interest)

3.

Use function VIEW STATEMENT to establish when the payment was processed (posting date). If this falls within the last 14 days the payment is an Uncleared payment. B/F the papers until the 14 day period has elapsed and review the request again

4.

If the payment is not available for transfer to OAS for repayment (for example, the cheque relating to the payment has been returned by the bank) advise the taxpayer why a repayment cannot be made

5.

Where the repayment can be processed, use function TRANSFER FROM TAXPAYER CREDIT

Note: Take great care before using this function because it may trigger a reallocation and cause interest and / or repayment supplement to be calculated

6.

To confirm the amount of the transfer and the OAS reference of the transferred amount take a screen print of

• Screen PEN005C of function VIEW PAYMENT DETAILS after you have used function TRANSFER FROM TAXPAYER CREDIT

7.

Attach the screen print to form SA331 (to be completed and printed from SEES) to provide disposal instructions and include

• The repayment recipient’s name and address
• Taxpayer’s authority where there is a request to repay to a third party

8.

Pass the papers to your authorising officer

9.

Confirm that the amount transferred and repayment instructions are correct

10.

Sign and date the screen print to authorise the repayment

11.

Pass the papers to the operator responsible for dealing with the OAS credit in the relevant Banking Operations office indicated on the screen print