SAM113011 - Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide)

When reviewing the ‘Inhibited Automatic Repayments’ work list, follow steps 1 - 80 below as appropriate. The guide is presented as follows

Initial action	Step 1
Budget Payment Plan signal is set	Steps 2 - 3
Taxpayer is insolvent	Steps 4 - 6
PCA signal is set	Steps 7 - 9
Taxpayer deceased and no capacity details held on the SA record	Steps 10 - 11
Taxpayer’s address is RLS	Steps 12 - 17
Welsh language signal is set	Steps 18 - 20
No repayment signal is set
Deed of Assignment cases	Steps 21 - 24
No Repayment signal set by Repayment Security Team	Steps 25 - 41
Uncleared payment present	Steps 42 - 46
Remission recorded	Steps 47 - 52
Informal standover recorded	Steps 53 - 56
Payable order is over £150,000	Steps 57 - 58
BACS repayment is over £90,000,000	Steps 59 - 60
Electronically filed return, new taxpayer address	Steps 61 - 63
A return charge has not been entered on the taxpayer’s record	Steps 64 - 67
The charity code does not relate to any charity currently participating in the 'Charitable Giving' scheme	Steps 68 - 71
The repayment request is included within a return e-filed by a 'filing only agent'	Steps 72 - 76
A combination of inhibiting factors are present	Steps 77 - 78
Maximum credits exceeded	Steps 79 - 80

For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.

Initial action

In function WORK LIST CASES

Select the entry you want to work

Select the [View] button. You will then be taken to function SELECTED CASE to see all the available details on the work item

Select the [OK] button. You will then be taken to function CASE SUMMARY

Select the [Statements] button. This will take you to the latest statement on VIEW STATEMENT

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

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Budget Payment Plan signal is set

2.	Contact the taxpayer to confirm that a repayment is required in view of the fact that they have a Budget Payment Plan set up
	If the taxpayer confirms that a repayment is required, confirm whether all or part of the overpayment is to be repaid. Issue the repayment for the appropriate amount using SA function ISSUE REPAYMENT FROM OVERPAID BALANCE in accordance with the taxpayer’s instructions. Make an appropriate entry in SA NOTES
	If the taxpayer confirms that a repayment is not required as previously requested, make an appropriate entry in SA NOTES and take no further action
3.	Following the previous actions use function WORK LIST CASES to delete the work item
	Select the [Del] button. The work item will be deleted

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Taxpayer is insolvent

4.	Contact the Insolvency Claims Handling Unit (ICHU) to obtain authority to proceed with repayment
5.	The next action will depend on whether authority is provided or denied
	Where repayment authority is provided use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of a credit balance from the SA system. More detailed advice on making repayment is provided in section ‘Issue Repayment’ (SAM110000 onwards)
	Where repayment authority is denied the Debt Management Office should write to the taxpayer and explain why the repayment request has been refused
6.	Following the previous actions use function WORK LIST CASES to delete the work item
	Select the [Del] button. The work item will be deleted

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PCA signal is set

7.	The PCA signal may have been set because the customer is deceased or by a Debt Technical Office (DTO) or Debt Management Telephone Centre (DMTC) when dealing with time to pay requests
	Where the PCA signal has been set because the customer is deceased and the executor/personal representative is known, follow step 10 below as appropriate
	If the executor/personal representative is not known, follow steps 10 - 11 below as appropriate
8.	Where the PCA signal has been set by a DTO or DMTC, contact Worcester Recovery by WAM (address your WAM to ‘Receivables Management Coventry Recovery’) for authority to proceed with repayment. (Worcester Recovery is the SPOC (Single Point of Contact) within DMB for all SA queries)
	The next action will depend on whether authority is provided or denied
	Where repayment authority is provided, use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of a credit balance from the SA system. More detailed advice on making repayment is provided in section ‘Issue Repayment’ (SAM110000 onwards)
	Where repayment authority is denied, the Debt Management Office should write to the taxpayer and explain why the repayment request has been refused
9.	Following the previous actions use function WORK LIST CASES to delete the work item
	Select the [Del] button. The work item will be deleted

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Taxpayer deceased and no capacity details held on the SA record

10.	Check if the details of the executor(s) / administrator(s) are known
	If details of the executor(s) / administrator(s) are known
	Enter the details on TBS
	Contact the DMB Deceased team using the ‘DMB, Estates and Trust Office’ mailbox for authority to proceed with the repayment (DMB will remove the PCA/No Repayment signal if authority is given)
	Issue the repayment using function ISSUE REPAYMENT FROM OVERPAID BALANCE
	Delete the work item
	If the details of the executor(s)/administrator(s) are not known
	Set the deceased signal on TBS and enter the date of death if known
	Make an appropriate SA Note
	Note: Do not attempt to make a repayment without capacity details. Leave the repayment on the record
	Delete the work item
11.	When the capacity details are known
	Enter the details on TBS (the SA record will be updated overnight)

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Taxpayer’s address is RLS

12.	Check the return to see if a new address is held
13.	Where a new address is not found and the only reason for the case being on the W030 list is the RLS signal
	Delete the work list item
	Make an SA Note ‘W030 entry deleted. Case RLS’
14.	Where a new address is not found and the Additional Security Check (ASC) signal is set as well as the RLS signal
	Send an email to the ‘Repayment Security Team, Luton (RIS)’ mailbox
	Enter ‘W030 - ASC set. Case RLS’ in the subject box
	Explain in the email that the ASC signal is set, the case is on the W030 work list, the address is RLS and the repayment cannot be created
	In function SET B/F DATE
	Enter the specific b/f date 04/04/9999
	Note: It is likely that these cases will, once worked by Repayment Security Team (RST), be ‘locked down’ and, as such, the W030 entry will disappear from the work list.
	If you receive a reply to your email from RST advising you that the ASC signal has been removed and is no longer appropriate, and the address continues to be RLS, follow the guidance at step 13, or 16, as appropriate
15.	Where a new address is not found and the No Repayment signal (NRS) is set as well as the RLS signal, you first need to establish the reason the No Repayment signal is set by checking SA Notes
	If the SA Notes state that the NRS has been set by RST you must send an email to the ‘Repayment Security Team, Luton (RIS)’ mailbox
	Enter ‘W030 - NRS set by RST. Case RLS’ in the subject box
	Explain in the email that
	The NRS has been set by RST
	The case is on W030
	The address is RLS, and
	The repayment cannot be created
	In function SET B/F Date
	Enter the specific b/f date 04/04/9999
	Note: It is likely that these cases, once worked by RST, will be ‘locked down’ and, as such, the W030 entry will disappear from the work list
	If you receive a reply from RST advising that the NRS has been removed and is no longer appropriate, and the address continues to be RLS, follow step 13 or 16 as appropriate
	If SA Notes state that the NRS has been set, but not by RST, you must
	Delete the work list item
	Make an SA Note ‘W030 entry deleted. Case RLS’
16.	Where a new address is not found and the case appears on W030 for RLS plus other reasons (excluding ASC or NRS), follow the W030 guidance given for that particular reason.
	If by following that guidance you are advised to create the repayment you will be unable to do this because the case continues to be RLS. In these circumstances you must
	Delete the work list item
	Make an SA Note ‘W030 entry deleted. Case RLS’
17.	When a new address is found whilst reviewing the work list entry you must
	Use TBS to update the taxpayer’s address (the SA record will be updated over night)
	On the next working day, check the address has been updated and check that, where the case appears on W030 for any other reason, the relevant guidance has been followed
	If so, use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of the credit balance from the SA record. More detailed advice on making repayment is provided in subject ‘Issue Repayment’ (SAM110000 onwards)
	Delete the work list item
	Note: It may be that a new address is found at a later date. Once the correct address has been entered on TBS and has updated the SA record, this will ensure that a correct statement is issued. The statement will advise the customer of any credit on record and the customer will be able to claim that credit in the normal way.

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Welsh language signal is set

18.	Where the Welsh language signal is set repayment can only be made by
	BACS
	Local Office Payable Order
	If repayment is requested by BACS, you must unset the Welsh language signal, create the repayment then reset the signal. The repayment will be issued by the SA computer system but the notification must still be issued clerically in Welsh.
19.	For any request for repayment where the Welsh Language signal is set, you must send a completed R23 together with signed authority (and any additional instructions/papers) to
	HMRC Welsh Contact Centre Ty Moelwyn Porthmadog Gwynedd LL49 9ABE-mail referrals can be sent to WAM Box 906
20.	Following the issue of a repayment by BACS or Local Office Payable Order the Welsh Contact Centre will
	Use function CONFIRM MANUAL REPAYMENT to record the following details
	The actual date of issue of the repayment
	Whether notification of the repayment was sent to the agent
	Following the issue of a repayment by BACS, the SA computer system will note the SA record with the notifications issued
	Then, for all cases, the Welsh Contact Centre will
	Use function WORK LIST CASES to delete the work item
	Select the [Del] button. The work item will be deleted

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No repayment signal is set

There may be more than one reason why the ‘No repayment’ signal has been set.

You must review SA Notes carefully to ensure that you establish the correct reason or reasons why the signal has been set before considering unsetting the signal.

Where there are multiple reasons why the signal has been set, you must establish that none of the reasons still apply, before unsetting the signal.

Deed of Assignment cases

Once the return has been captured and any SA debts have been cleared or set-offs made in respect of the taxpayer, consider set-off of any remaining assigned repayment to the assignees outstanding debts if appropriate

21.

Check the SA Note for the BF date which was calculated when the Deed of Assignment was received

22.

If the BF date has not yet been reached and the year of the repayment is included on the Deed of Assignment

Select the [Del] button. The work item will be deleted

Note: Do not remove the No Repayment signal

Where any of the assigned repayment is still available after any SA debts have been cleared or set-offs made

Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to issue the repayment by the method requested on the assignment

If no particular method of repayment is specified on the assignment, the repayment must be issued by the method requested on any superseded nomination for the same (or latest) repayment year

If no method is specified on either the assignment, or nomination, (if appropriate) for the repayment year(s), the repayment should be issued by Payable Order through the SA system

Use function MAINTAIN SA NOTES following the issue of the repayment to record that the repayment under the assignment has been issued to the assignee and the amount

If the BF date has been reached, go to step 23

If the BF date has not been reached, omit step 23 and go straight to step 24

23.

If the BF date has been reached and the year of the repayment is not included on the Deed of Assignment

Use function AMEND TAXPAYER SIGNALS to

Delete the 'No Repayment' signal (unless it was previously set for some other reason. If so, follow the guidance given for that reason before removing the signal)

Select the [Del] button. The work item will be deleted

Arrange to issue the repayment according to the disposal information on the return/SAR or other, once any SA debts have been cleared or set offs made using ISSUE REPAYMENT FROM OVERPAID BALANCE

Use function MAINTAIN SA NOTES following the issue of the repayment to record who the repayment has been issued to, and that the Deed of Assignment no longer applies

24.

If the BF date has not been reached and the year of repayment is not included on the Deed of Assignment

Select the [Del] button. The work item will be deleted

Arrange to issue the repayment according to the disposal information on the return/SAR or other, once any SA debts have been cleared or set offs made using ISSUE REPAYMENT FROM OVERPAID BALANCE

Use function MAINTAIN SA NOTES following the issue of the repayment to record who the repayment has been issued to since the year of repayment is not included on the Deed of Assignment

No Repayment signal set by Repayment Security Team

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

33.

View 'Individual Compliance Signals' using function VIEW COMPLIANCE SUMMARY and select 'Other Sigs' to confirm whether the 'No repayment' signal was set because the result of the Automatic Verification of CIS deductions was one of the following

'Fail - can't find CIS record'. Go to step 33

'Fail - no vouchers posted'. Go to step 34

'Fail - insufficient vouchers posted'. Go to step 34

34.

Where the result is 'Fail - can't find CIS record'

Check Free Format notes to confirm whether the following note is shown 'SA record dealing with BY (UTR……..)'

If this note is shown, it indicates that the current SA record is a post BY record and that the reason for the CIS failure is that the payment details have been filed correctly under the pre BY UTR but cannot be matched to the post BY UTR

The pre bankruptcy record should be viewed to confirm that the BY signal is set. The CIS check result on the 'SA Comparison' screen should be updated to 'Pass - Clerical Review', the 'No repayment' signal unset and the repayment created and issued

If this note is not shown

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Create the repayment on the SA record

Unset the ‘No repayment’ signal (unless it has been set for some other reason, check SA Notes and follow the SAM guidance as appropriate)

Make the following entry in SA Notes ‘W030 CIS Failure - Repayment created’

Delete the work item from the work list

35.

Where the result is 'Fail - no vouchers posted' or 'Fail - insufficient vouchers posted'

Deal with the work item in accordance with the guidance held in the W030 Controlled Access Folder (CAF). Access to the guidance in this CAF is restricted and only available to operators dealing with W030 work items. Any queries regarding this restricted guidance or access to this CAF should be sent using the mailbox BusinessUserSupport, SA (PSN), headed ‘W030 Restricted Guidance’

36.

Where the 'No repayment' signal was not set because of a CIS deduction check failure, view SA Notes to identify the reason why the signal was set

37.

Where the signal was set because there is a non SA debt outstanding (for example Class 2 NIC and so on)

Contact Worcester Recovery by WAM (address your WAM to ‘Receivables Management Coventry Recovery’) to confirm the details of the debt(s) outstanding. (Worcester Recovery is the SPOC (Single Point of Contact) within DMB for all SA queries)

Ask Worcester Recovery office to confirm that they are not pursuing any debts which could also be cleared by set off. (Debts pursued by Debt Management Unit (Tyneside) do not appear on IDMS)

When details of the total debts are obtained, the relevant amount of the overpayment should be transferred from the SA record to OAS and a form SA331 (available for completion and printing from SEES) completed providing allocation instructions to the relevant Banking Operations office

38.

Following set-off, the taxpayer should be advised in writing that we have set off all or part of their SA overpayment against their other HMRC debt(s) and provide details of the set-off(s) made. Due to a change in policy in the Finance Act 2008, we are no longer required to obtain the taxpayer’s consent before making a set-off to other heads of duty

39.

If there are no other inhibiting factors, the 'No repayment' signal should be unset and any remaining overpayment should be repaid as requested by the taxpayer

40.

Where the 'No repayment' signal was set because of a reason other than a CIS deduction check failure, say because there is a Class 2 NIC debt outstanding or there is an open enquiry

Contact the office that set the signal to obtain authority to proceed with repayment

Where there is an open enquiry, you should contact the enquiry officer dealing with the enquiry which should be recorded in SA notes, to obtain authority to proceed with repayment

The next action will depend on whether authority is provided or denied

Where repayment authority is provided, use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of a credit balance from the SA system. More detailed advice on making repayment is provided in section ‘Issue Repayment’ (SAM110000 onwards)

Where repayment authority is denied the office that set the signal should write to the taxpayer and explain why the repayment request has been refused

Note: Where the signal has been set because an in-year repayment (or set-off) has been made, that is in trivial commutation, subcontractor or permanent cessation cases, examine the return to confirm it correctly records the in-year repayment (or set-off)

If the amount is correctly recorded

Unset the No repayment signal providing it is not set for any other reason

If the amount is incorrectly recorded

Refer the case for enquiry in accordance with office procedures

And

Do not unset the No repayment signal

41.

Following the previous actions use function WORK LIST CASES to delete the work item

Select the [Del] button. The work item will be deleted

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Uncleared payment present

	This work item will appear where a payment credit included in an amount available for repayment has been received within the last 30 days.
42.	Use function VIEW PAYMENT DETAILS to identify the date of the most recent payment
	Note the date of entry of the work item onto the work list, particularly in relation to ‘today’s date’ and the payment credit date (If the work item is not been dealt with on the date of entry onto the work list, when it is dealt with, the 30 day inhibition period for the payment credit may now have passed)
43.	Where the payment creation date is within the last 30 days
	Exit function ISSUE REPAYMENT FROM OVERPAID BALANCE (IROB).
	Note: Where a repayment is being 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 another work item created on this list
	Select the [BF] button. You will then be taken to function SET B/F DATE
44.	In function SET B/F DATE
	Enter a b/f date to the date of the most recent payment plus 30 days
	Enter a b/f note, ensuring that your initials form the first part of the note
45.	When this b/f date has passed
	Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of a credit balance from the SA system. More detailed advice on making repayment is provided in section ‘Issue Repayment’ (SAM110000 onwards)
46.	Following the previous actions use function WORK LIST CASES to delete the work item
	Select the [Del] button. The work item will be deleted

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Remission recorded

47.	View MAINTAIN REMISSIONS (via VIEW STATEMENT) to see the amounts remitted for each charge and the revenue loss type in order to decide if it is necessary to contact the London North West Recovery Office(LNWRO) for authority to repay
48.	Revenue loss types
	5B Official error/Revenue delay
	10 Non statutory concessions, miscellaneous
	Cancellation of these remission types is not appropriate and so there is no requirement to contact the LNWRO prior to repayment. In these cases the repayment can be created for issue using SA function ISSUE REPAYMENT FROM OVERPAID BALANCE
49.	Revenue loss types
	1 Gone unknown
	2 Insolvency, death no estate
	4 Not worth further pursuit (remission amount over £50)
	7 Gone abroad
	In these cases LNWRO must always be contacted for authority to proceed with the repayment
50.	Contact LNWRO by WAM to obtain authority to proceed with repayment
	The next action will depend on whether authority to repay is agreed or denied by LNWRO. (Where authority is denied, LNWRO should provide the reason that the repayment cannot be issued so the taxpayer can be advised why their repayment request is refused)
	Where repayment authority is agreed, use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of a credit balance from the SA system. More detailed advice on making repayment is provided in subject ‘Issue Repayment’
	Where repayment authority is denied, the operator dealing with the work list item should write to the taxpayer and explain why their repayment request has been refused
51.	Revenue loss type
	4 Not worth further pursuit (remission amount £50 or less)
	In these cases, where the total amount remitted is £50 or less, the repayment can be created without the need to contact LNWRO for authority. Create the repayment for issue using SA function ISSUE REPAYMENT FROM OVERPAID BALANCE
52.	Following the previous actions use function WORK LIST CASES to delete the work item
	Select the [Del] button. The work item will be deleted

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Informal standover recorded

53.	Identify the office that created the informal standover to obtain authority to proceed with repayment
54.	The next action will depend on whether authority is provided or denied
	Where repayment authority is provided use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of a credit balance from the SA system. More detailed advice on making repayment is provided in section ‘Issue Repayment’ (SAM110000 onwards)
55.	Where repayment authority is denied the office that created the informal standover should write to the taxpayer and explain why the repayment request has been refused
56.	Following the previous actions use function WORK LIST CASES to delete the work item
	Select the [Del] button. The work item will be deleted

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Payable order is over £150,000

57.	Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of a credit balance from the SA system. Where the amount to be repaid is more than £150,000 repayment can only be made by
	BACS or
	CHAPS or
	Local Office Payable Order
58.	Following the issue of the repayment
	If the selected method of repayment is CHAPS or Local Office Payable Order, use function CONFIRM MANUAL REPAYMENT to record the following details
	The actual date of issue of the repayment
	The CHAPS reference or Payable Order serial number as appropriate
	Whether notification of the repayment was sent to the agent
	Use function WORK LIST CASES to delete the work item
	Select the [Del] button. The work item will be deleted

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BACS repayment is over £90,000,000

59.	Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of a credit balance from the SA system. Where the amount to be repaid is more than £90,000,000 repayment can only be made by
	CHAPS or
	Local Office Payable Order
60.	Following the issue of the repayment
	Use function CONFIRM MANUAL REPAYMENT to record the following details
	The actual date of issue of the repayment
	The CHAPS reference or Payable Order serial number as appropriate
	Whether notification of the repayment was sent to the agent
	Use function WORK LIST CASES to delete the work item
	Select the [Del] button. The work item will be deleted

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Electronically filed return, new taxpayer address

61.	Compare taxpayer's address shown on record to taxpayer's address shown on latest return filed
	Update TBS with the taxpayer's latest address as shown on return (the SA record will be updated overnight)
62.	When taxpayer's address has been updated on record
	Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to issue repayment as requested
63.	Use function WORK LIST CASES to delete work item
	Select the [DEL] button and the work item will be deleted

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

64.	Use function CREATE RETURN CHARGE to see if a return charge has been entered on the taxpayer’s record
65.	Where the return charge has not been entered on the taxpayer’s record and if this cannot be done immediately
	In function WORK LIST CASES
	Select the [BF] button. You will then be taken to function SET B/F DATE
	In function SET B/F DATE
	Enter a b/f date
	Enter a b/f note, ensuring that your initials form the first part of the note
66.	When the return charge has been entered on the record
	Use function ISSUE REPAYMENT FROM OVERPAID BALANCE, if appropriate, to repay all or part of a credit balance from the SA system. More detailed advice on making a repayment is provided in section ‘Issue Repayment’ (SAM110000 onwards)
67.	Following the previous actions use function WORK LIST CASES to delete the work item
	Select the [Del] button. The work item will be deleted

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The charity code does not relate to any charity currently participating in the 'Charitable Giving' scheme

Note: This facility was withdrawn from April 2012 for all years

	This work item will appear when part of the repayment has been nominated to a charity and the remainder to a nominee, but the charity code does not relate to any charity currently participating in the 'Charitable Giving' scheme.
68.	Issue a letter to the taxpayer advising that the charity code entered on their return does not relate to a charity currently participating in the Charitable Giving' scheme so their donation could not be made to their nominated charity. Also advise that the part of the repayment nominated to charity will now be sent to the taxpayer by payable order and the remainder to their nominee as requested on their return
69.	Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to
	Send the part of the repayment nominated to charity to the taxpayer by payable order And
	Send the remainder of the repayment to the nominee as requested on the return
70.	An appropriate entry should be made in SA NOTES to explain why part of the repayment was not issued to charity
71.	Use function WORK LIST CASES to delete the work item
	Select the [DEL] button. The work item will be deleted

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

72.	This work item will appear when a repayment request is included in a return e-filed by a 'filing only agent' and
	The repayment is to be issued to the taxpayer by payable order, the return includes a change of address for the taxpayer(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
	The repayment is to be issued to a nominee (other than a charity) by any method(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
	The repayment is to be donated to a charity(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
	In these cases view the taxpayer record in order to identify which of the three reasons for inhibition above apply to the repayment and deal with as detailed below. Note: Although an agent may already be noted on the SA record and the form 64-8 signal set to ‘Y’, it is still possible for a different agent, a ‘filing only agent’ to submit a return for the taxpayer
73.	Where it is established that the repayment is to be issued to the taxpayer by payable order and the return includes a change of address for the taxpayer, contact the taxpayer to confirm the change of address is correct
	If it is established that the change of address is correct
	Issue the repayment to the taxpayer by payable order to their new address
	If it is established that the change of address is not correct
	Ask the taxpayer to provide details of their correct address in writing before the repayment can be issued
	If it is established that the change of address is not appropriate and the address on the SA record before submission of the return still applies
	Update the taxpayer's address on the record and issue the repayment as requested
	When the taxpayer's address has been satisfactorily confirmed, issue the repayment using function ISSUE REPAYMENT FROM OVERPAID BALANCE.
74.	Where it is established that the repayment is to be issued to a nominee (other than a charity)
	If the nominee is the authorised agent shown on the SA record for whom a 64-8 is held
	Issue the repayment as requested using function ISSUE REPAYMENT FROM OVERPAID BALANCE
	In all other cases
	Contact the taxpayer to obtain their written authority for the repayment to be issued to the nominee, then
	When the taxpayer's written authority is received, issue the repayment as requested using function ISSUE REPAYMENT FROM OVERPAID BALANCE
75.	Where it is established that the repayment is to be donated to charity, contact the taxpayer and inform them that it has not been possible to send their repayment to charity from their SA return
	Advise them that it can be issued to them immediately by payable order, or alternatively if they now require that the repayment be sent direct to their bank account or another nominee, then their written repayment request is required
	When the taxpayer has confirmed their choice of repayment method and their written request is received if appropriate, issue the repayment using function ISSUE REPAYMENT FROM OVERPAID BALANCE
76.	Following the previous actions use WORK LIST CASES to delete the work item
	Select the [Del] button. The work item will be deleted

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A combination of inhibiting factors are present

	This work item will appear where more than one inhibiting factor is present
77.	View the taxpayer record to identify the inhibiting factors that apply and deal with each one as detailed above
78.	Following the previous actions use WORK LIST CASES to delete the work item
	Select the [Del] button. The work item will be deleted

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Maximum credits exceeded

	This work item will appear where the automatic repayment function is unable to create the repayment because of there are more than 150 credits making up the repayment amount
79.	Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to issue the overpayment in two or more repayment amounts
80.	Following the previous actions use WORK LIST CASES to delete the work item
	Select the [Del] button. The work item will be deleted

Note:

Inhibited SAR repayment requests - Where you have confirmed that the repayment can now be issued but you are unable to do so because the bank details provided are not displayed in the automatic SA note for the SAR (SAM110250), you must contact the customer to request the correct bank account details to enable the repayment to be made by BACS. You must write to the customer, attaching form R38 (SEES Tax claim) advising that the form needs to be completed to enable us to deal with the repayment. The form R38 can be found in SEES, under Forms and Letters. The customer must provide this information in writing for the repayment to be made.

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