SAM113021 - Repayments: repayment work lists: w047 overpayments in closed cases work list (Action Guide)

When reviewing the 'Overpayments in Closed Cases' work list, follow steps 1 - 15 below as appropriate. This guide is presented as follows

Initial Action	Steps 1 - 2
Last Return Signal correct	Step 3
No repayment signal	Steps 4 - 6
BY signal set	Step 7
Remission recorded	Step 8
Check for earlier years returns	Steps 9 - 11
Contacting the taxpayer	Steps 12 - 13
Overpayment to be repaid	Step 14
Final Action	Step 15

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

In function SELECTED CASE

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

3.	In VIEW STATEMENT
	Check that payments have not continued to be made following the setting of the 'Last Year Return' signal. If payments have continued to be made this may be an indication that the taxpayer is expecting a further liability and that the signal is not appropriate
	If payments have continued and there is some doubt as to whether the signal is appropriate
	Before any further action is taken the taxpayer (or capacitor) should be contacted to confirm cessation details
	If cessation is confirmed, go to step 9 or 10. If a further return is appropriate, reset the 'Last Year Return' signal. If cessation not appropriate, unset the 'Last Year Return' signal

4.	Check if the 'No repayment' signal is set
	On the CASE SUMMARY screen
	Select the [Designatory] button, then
	On the DESIGNATORY screen
	Select the [Signals] buttons
5.	If the 'No Repayment' signal is set
	View SA Notes to confirm the reason the signal was set and whether the reason still exists
	If the reason for the inhibition still exists, follow the guidance for W030 'Inhibit Automatic Repayments' work list (SAM113011)
	If the reason for the inhibition no longer exists, go to step 9
6.	If the ‘No Repayment’ signal is not set
	Go to step 9

7.	Check that the case is still working with the Insolvency Claims Handling Unit (ICHU). If so, the case will be dealt with by the ICHU and requires no further action locally. If the bankruptcy case is closed, then proceed with clearance of the overpayment by going to step 9

8.	Check the record for any remission recorded. If there is a remission on the record, send a WAM to London North West Recovery Office (LNWRO) asking whether this should be brought back into charge, either in full or in part, to clear the overpayment on the record (excluding revenue loss types 5B Official error/revenue delay or 10 Non statutory concessions, miscellaneous)
	To view the amounts remitted for each charge type and the revenue loss type remissions, select MAINTAIN REMISSIONS via VIEW STATEMENT

9.	Check that all returns issued have been received and that none are outstanding for earlier years
	If returns are outstanding
10.	Contact the taxpayer to obtain all outstanding returns and explain that any overpayment shown on their statement cannot be dealt with until all returns are held
	If there are no returns outstanding and the overpayment is £500 or less
11.	Issue the repayment using function ISSUE REPAYMENT FROM OVERPAID BALANCE

	If there are no returns outstanding and the overpayment is more than £500
12.	Contact the taxpayer (or capacitor in deceased cases) to confirm cessation details and, if appropriate, disposal instructions for the overpayment
	Firstly, by telephone
	Or, failing this
	By letter, enclosing form R38SA
13.	If you are unable to make contact
	Make the following SA Note ‘W047-unable to make contact for o/p disposal inst. so work list item deleted’
	Delete the work item

14.	Where an overpayment of more than £500 is to be repaid, a formal request for repayment is required. This can be in the form of Q19 on the return, separately in writing, by Structured Action Request (SAR) made through SA Online or by telephone (accepted with certain restrictions).
	A telephone repayment request should only be accepted in cases where the caller’s identity has been satisfactorily verified (for caller verification guidance refer to the(This text has been withheld because of exemptions in the Freedom of Information Act 2000)Customer Contact: standards and procedures (HMRC Intranet)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)and either
	The repayment is requested by BACS and we already hold the relevant bank details on a previous return
	Or
	The repayment is requested to be issued to the taxpayer by payable order and there has not been a very recent change in the taxpayer’s address
	If the repayment was originally inhibited but the repayment details have now changed, for example the taxpayer's address has changed, the payee has changed or the repayment method has changed to that of BACS or CHAPS, then a further formal request for repayment from the taxpayer is required
	If the repayment request already held or revised can be accepted, issue the repayment using function ISSUE REPAYMENT FROM OVERPAID BALANCE

15.	If, after all enquiries have been exhausted and repayment or reallocation cannot be made
	Make the following SA Note ‘W047 - unable to make contact for o/p disposal inst. so work list item deleted’
	Delete the work item

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