SAM110084 - Repayments: issue repayment: W038 freestanding credit review work list (Action Guide)

Initial action

Steps 1 - 2

Freestanding credit details correct

Step 3

Freestanding credit details incorrect

Steps 4 - 7

Further enquiries necessary

Steps 8 - 10

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

Note: Freestanding credits created or cancelled manually by use of the appropriate function will continue to be shown as ‘1 Creation’ or ‘2 Cancelled’. Automatically created or cancelled freestanding credits will be shown as ‘3 Automatic’ or ‘4 Automatic Cancellation’.

2.

Ensure that the work is correct and that there has been no abuse of the function. To complete your review you will require access to

• The taxpayer’s PAYE record - if the freestanding credit arises from a set-off to be made from a PAYE overpayment

Note: For automatically created freestanding credits you will need to check that the claim was made in time and that the earlier years return has been received. See ‘Prior Year Adjustments: Individual Returns’ (SAM121180) for a summary of the time limits.

3.

If you are satisfied that the freestanding credit has been correctly created or cancelled, delete the work item

• Use function WORK LIST CASES or function SELECTED CASE

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

4.

If you are not satisfied that the freestanding credit has been correctly created and you need to cancel the freestanding credit

• In function SELECTED CASE

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

• In function CASE SUMMARY

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

• In function VIEW STATEMENT

• Determine the statement that contains the freestanding credit
• Enter the line number on which the freestanding credit appears in the Select Line field, and
• Select the [View] button. You will then be taken to function CANCEL FREESTANDING CREDIT

• In function CANCEL FREESTANDING CREDIT

• Select the [Cancel] button. The credit previously entered on the SA record will be cancelled

Note: This will reverse any previous allocation where the original credit was allocated to a charge or repayment

5.

If you consider that the freestanding credit should not have been cancelled you will need to recreate manually the original freestanding credit

6.

Exceptionally, if you suspect abuse of the function follow existing procedures to report your suspicions

7.

On completion of the necessary action delete the work item

• Use function WORK LIST CASES or function SELECTED CASE

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

If you are in any doubt about the quality of the work carried out, or as to the validity of an automatically created freestanding credit, and need to carry out further enquiries

8.

In function WORK LIST CASES

• Select the [BF] button. You will then be taken to function SET B/F DATE

9.

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

10.

On completion of your enquiries

• If the function has been incorrectly used follow the appropriate advice in steps 4 to 7 above
• If the function has been correctly used follow the advice in step 3