Chapter COM126041
| Published date | 16 April 2016 |
| Record Number | COM126041 |
| Court | HM Revenue & Customs |
To deal with cases on the Repayments For Authorisation List in the responsible office consider steps 1 - 17 below. The guide is presented as follows.
| Initial action | Steps 1 - 2 |
| Checking the repayment | Steps 3 - 11 |
| Repayment between £150,000 and £15,000,000 | Steps 12 - 13 |
| Repayment over £15,000,000 | Steps 14 - 17 |
In all cases, once function PRKR (Provide Risk Response) has been used to either authorise the repayment or stop it, the case is automatically deleted from the work list.
Initial action| 1. | Use function REDR (Repayments For Authorisation List) to display the work list and select the entry that you want to work. Use the view button to see all the available details for the case. |
| 2. | Use function VTPR (View Taxpayers Record) and check for any COTAX notes. Specifically, look for any note where Risk and Intelligence Service (RIS) have identified a risk. In these cases you should go to step 11 to stop the repayment and also follow the instructions in the note. |
| 3. | (This content has been withheld because of exemptions in the Freedom of Information Act 2000) If the repayment could not be authorised, use function PRKR (Provide Risk Response) and stop the repayment. |
| 4. | Use the R400 (CT guide) to carry out the checks and record the results on the appropriate R400 working sheet in the CT Repayment Security CAF. |
| 5. | Use the [Options] button to go to function VPPD (View Payment and Posting Details). |
| 6. | Select the repayment posting that you are dealing with (posting type ‘REP’) to see how the repayment is to be made. |
| 7. | If the repayment is being made by payable order check: |
| * if the repayment is going to the company or a nominee | |
| * the status of a repayment (Word 44.5kb). | |
| 8 | If the repayment is to be issued by Bacs or debit or credit card, note that: |
| * the account of the company (or nominee) is usually credited within three working days of the date you authorise the repayment | |
| * COTAX does not record the date of issue of the repayment until it receives confirmation that the recipient’s account has been credited. This can be seven to ten days after the date you authorise the repayment. | |
| 9. | If the repayment is in order use PRKR (Provide Risk Response) to authorise the repayment. |
| 10. | If you require further information before authorising the repayment: |
| * make your enquires | |
| * enter a |
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