There is no automatic process for clearing overpayments on
closed SA records where the taxpayer has not requested a repayment
on their final return.
From April 2004, the SA system will automatically identify cases where the charge for the final year is recorded (even if zero), there is an uncleared overpayment of more than £10 on the record, followed by the setting of the 'Last Year Return' signal either manually or automatically. Work items will be created for these cases which will populate the W047 'Overpayments in Closed Cases' Work List. This will include cases where the deceased and abroad signals are also set.
The SA system will not select cases where the 'Last Year Return' signal was set prior to the recording of the charge for the final year.
The items on the Work List will be reviewed and cleared in accordance with the Work List guidance. See section 'Repayment Work Lists'.