There is no automatic process for clearing overpayments on
closed SA records where the taxpayer has not requested a repayment
on their final return.
From April 2004, the SA system will automatically identify
cases where the charge for the final year is recorded (even if
zero), there is an uncleared overpayment of more than £10 on
the record, followed by the setting of the 'Last Year Return'
signal either manually or automatically. Work items will be created
for these cases which will populate the W047 'Overpayments in
Closed Cases' Work List. This will include cases where the deceased
and abroad signals are also set.
The SA system will not select cases where the 'Last Year
Return' signal was set prior to the recording of the charge for the
final year.
The items on the Work List will be reviewed and cleared in
accordance with the Work List guidance. See section 'Repayment Work
Lists'.
