SAM113031 - Repayments: repayment work lists: w044 over-repayments work list (Action Guide)

Initial action

Steps 1 - 2

Reason for over-repayment

Steps 3 - 5

Over-repayment is to be replaced by an over-repayment charge

Step 6

Over-repayment is to be replaced by an over-repayment charge

Step 7

1.

In function WORK LIST CASES

• Select the entry you want to work

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

2.

In function SELECTED CASE

• Select the [OK] button. You will be taken to function VIEW STATEMENT

3.

In function VIEW STATEMENT

• Select the relevant statement to view the original repayment and the over-repaid amount

• View the return and SA Notes in order to establish whether the over-repayment has arisen because of taxpayer or HMRC error

4.

When reason for over-repayment has been established, in function VIEW STATEMENT select the line of the original repayment and select [Create Over-Repayment Charge] button

5.

The CREATE OVER-REPAYMENT CHARGE screen will display the details of the taxpayer's original repayment and over-repaid amount. You will be asked 'Is all or part of the over-repayment to be replaced with a new charge' Y or N ?’

6.

If the over-repaid amount is not to be replaced

• Change the Y to a N 

• Select the [OK] button

These actions will not replace the over-repaid amount with a new over-repayment charge and will automatically delete the work item from the work list

7.

If the over-repaid amount is to be replaced by an over-repayment charge, you do not need to enter a Y as this is already set as the default setting for this field

• The following three fields should then be completed with

• Tax Year ending

• Charge Due date (this is the later of 31 January following the end of the tax year to which the over-repaid amount relates and the date the original repayment was issued)

• Charge amount for the new over-repayment charge

• Then

• Select the [OK] button

Note: You must take care to enter the correct tax year, due date and amount due in the appropriate fields in order to avoid customer complaints regarding incorrectly set up over-repayment charges

These actions will automatically replace all or part of the over-repaid amount with the new over-repayment charge on the SA record and automatically delete the work item from the work list.

If more than one over-repayment charge is to be created for an over-repaid amount, the function CREATE OVER-REPAYMENT CHARGE must be accessed separately for each charge created. Also irrespective of the number of charges created for one over-repaid amount, the work item will be automatically deleted from the work list when the first charge is created.