SAM113010 - Repayments: repayment work lists: w030 inhibited automatic repayments work list

Following the capture of a return on which a repayment has been requested or on receipt of a request for repayment from a Structured Action Request (SAR) through SA Online, an automatic repayment will be inhibited and a work item created on the ‘Inhibited Automatic Repayments’ work list if any of the following circumstances apply.

Note: From 30 October 2006, when viewing a repayment from this list, the ‘Selected Case’ screen will identify whether or not the inhibited repayment has originated from a SAR.

Circumstance

Work list entry

Budget Payment Plan signal is set

B Budget Payment Plan Sig Set

Taxpayer is insolvent

I Insolvency Sig Set

PCA Signal is set

P Priority Collection Sig Set

Taxpayer deceased and no capacity details held on the SA record

D Deceased Sig Set

Taxpayer’s address is RLS

R RLS Sig Set

Welsh language signal is set

W Welsh Language

No repayment signal is set

(see Note 4 below)

N No Repayment Sig Set

Uncleared payment present

Note: Where a repayment is created using the clerical function ISSUE REPAYMENT FROM OVERPAID BALANCE (IROB) and the overpaid amount has a creation date within the last 30 days, a warning message will be displayed. If the warning message is overridden, the repayment will be inhibited and a work item created under this category

U Uncleared Credits Exist

Remission recorded

X Remissions

Informal standover recorded

S Informal Standovers

Payable order is over £150,000

L Repayment Limit Exceeded

BACS repayment is over £90,000,000

L Repayment Limit Exceeded

FBI return submitted and taxpayer address on return differs from that shown on SA record

E FBI return, new taxpayer address

A return charge has not been entered on the taxpayer’s record

Y Incomplete Return Capture

The repayment request is included within a return e-filed by a 'filing only agent'

F Return filed by unauthorised agent

A combination of inhibiting factors are present

C Combination

The automatic repayment function is unable to create the repayment because the number of credits making up the repayment amount exceed 150

M Maximum credits exceeded


Note: 

When a return is captured with an entry in (This text has been withheld because of exemptions in the Freedom of Information Act 2000) (CIS Deductions) and a repayment is requested, a CIS deduction check will take place and the 'CIS25 voucher check' signal will also be set on the record. If the return includes a repayment request, the repayment process will be suspended until the CIS check (the amount in SEF 4 (This text has been withheld because of exemptions in the Freedom of Information Act 2000) is checked automatically against details already held on the CIS computer system) is completed. Where the result is a ‘pass’ the repayment will be issued but where the check fails, a ‘no repayment’ signal is set and the case will appear on the ‘Inhibited Automatic Repayments’ W030 work list.

1.

If the check is returned as a 'fail' but falls within the set tolerances then the SA system will automatically update the 'CIS25 voucher check' signal with the result of the check and issue the repayment.

2.

If the check is returned as a 'fail' but falls outside the set tolerances, the 'No Repayment' signal will be set. The SA system will automatically update the 'CIS 25 voucher check' signal with the result of the check and the repayment will appear on the 'Inhibit Automatic Repayment' work list.

3.

If the check is returned as a 'pass', then the SA system will update the 'CIS25 voucher check' signal and issue the repayment.

4.

If the 'No Repayment' signal was already set prior to the return being received, any repayment requested on the return will appear on the 'Inhibit Automatic Repayments' work list following processing of the return. In this case where the check is returned as a 'pass', the signal will not be cancelled automatically by the system and steps 23 - 25 of the ‘Inhibited Automatic Repayments work list’ Action Guide (SAM113011) should be followed.


Work items will be notified to the office responsible for the processing activities by Work Management for action by the officer with the user role of Payment Processor.

In view of the nature of this work list it is for immediate action and should be reviewed daily. 

A work item is not deleted automatically from this work list. The work item should therefore be deleted manually using function WORK LIST CASES on completion of the necessary action.