SAM113051 - Repayments: repayment work lists: w029 rejected repayment work list (Action Guide)
When reviewing entries on the ‘Rejected Repayment’ work list, follow steps 1 - 10 below as appropriate. The guide is presented as follows
For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.
Initial action
| 1. |
In function WORK LIST CASES |
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- Select the entry you want to work
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- Select the [View] button. You will then be taken to SELECTED CASE to see all the available details on the work item
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- Select the [OK[ button and you will be taken to CASE SUMMARY
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- Select the [Statements] button and you will be taken to the latest statement on VIEW STATEMENT
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| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| 2. |
Check the BACS details taken from the repayment request, and note any discrepancies |
| 3. |
If the repayment request indicates that the rejected BACS repayment was nominated to charity (repayments issued automatically on capture of the SA return only), go to step 9 |
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Correct BACS details known
| 4. |
Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to re-issue the repayment, entering the correct BACS details. More detailed advice on making repayment is provided in section ‘Issue Repayment’ (SAM110000 onwards) |
| 5. |
Following the use of function ISSUE REPAYMENT FROM OVERPAID BALANCE delete the work item |
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- Use function WORK LIST CASES
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- Select the [Del] button. The work item will be deleted
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Correct BACS details not known
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Where the details are as the repayment request, repayment cannot be made by BACS |
| 6. |
Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to re-issue the repayment, using an alternative method of repayment (SAM110115). More detailed advice on making repayment is provided in section ‘Issue Repayment’ (SAM110000 onwards) |
| 7. |
Following the use of function ISSUE REPAYMENT FROM OVERPAID BALANCE delete the work item |
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- Use function WORK LIST CASES
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- Select the [Del] button. The work item will be deleted
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| 8. |
Contact the taxpayer / agent and explain why repayment could not be made by BACS |
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Repayment nominated to charity (for tax years 2010-2011 and earlier)
| 9. |
Check that the charitycode entered on the SA return has been correctly captured in order to establish whether the rejection is because of a capture error or incorrect bank details held for the charity. |
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- This is for information only, the charity should not be contacted in order to obtain the correct bank account details, nor should the taxpayer be requested to do so. Repayments donated to charity through the Charitable Giving scheme are automatically issued on the capture of the return and if rejected it is not possible to reissue the repayment to the charity
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- Instead contact the taxpayer to explain why their repayment could not be donated to charity and request further disposal instructions for the repayment
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- If the taxpayer requested that Gift Aid be applied to their original donation, the taxpayer should be advised that they can still Gift Aid their donation if they send their repayment direct to their chosen charity
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| 10. |
If the taxpayer has elected on their SA return that 'Gift Aid' be applied to the donation, HMRC Charities should be notified of the repayment rejection in order that they can reclaim back from the charity any Gift Aid already repaid on this donation |
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- An e-mail should be sent to IR Charities, SA Giving (RP CS Charities Bootle) (on the global e-mail address list)giving thefollowing details
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- Name and address of the nominated charity (from the VIEW REPAYMENT screen)
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- Charity code (from the return captured on LDC)
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- Date the repayment was 'Issued'
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- Amount of the donation / repayment
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- Date SA was notified of the rejection
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- An entry should be made in 'SA NOTES' to confirm that HMRC Charities have been advised of the rejected repayment
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