COM94040 - Payments: payments work lists: quarterly payer review list (QPRW)
This subject is presented as follows.
Purpose of the list
How often should the list be reviewed?
Who does what?
When are new entries added?
Reasons for entry
Sorting and filtering - Options and recommendations
The normal next action function
Automatic deletion
Manual deletion
Purpose of the list
There are two versions of the Quarterly Payer Review List.
- Function QPRW is the update version.
- Function QPRV is the view only version.
The purpose of this work list is to draw your attention to cases where the ‘quarterly payer’ signal (QIP) is set to ‘Y’ or ‘N’ but the signal is not compatible with the return entries, or the return has been unlogged.
You should consider the need to amend the ‘quarterly payer’ signal in accordance with the entries on the return.
If you decide that the ‘quarterly payer’ signal on the AP is correct, you can delete the case from the list. Otherwise, you should correct the signal using function MAPS (Maintain AP Signals).
How often should the list be reviewed?
The Quarterly Payer Review List should be reviewed on a weekly basis.
Who does what?
The list is normally reviewed by a Higher Officer, who identifies new cases and existing cases where the B/F date has expired and takes the appropriate action.
When are new entries added?
COTAX adds any new cases to this list daily when the reasons for entry are satisfied.
Reasons for entry
Cases are entered on this work list for any of the following reasons.
| Reason | Reason for entry shown on work list |
|---|---|
| Where a self assessment is recorded at capture and the return does not have an entry to confirm that it is a quarterly payer when the value of the AP is ‘P’. | Previous potential QP case - not now QP |
| Where a self assessment is recorded at capture and the entries for profits and total liability are inconsistent with the entry for quarterly payer status on the return. | Compatibility status query case |
| A return is unlogged for an AP which has the ‘quarterly payer’ signal set to ‘Y’. | QP case with unlogged return |
| AP is a superseding AP that has not been linked to a superseded AP where the QP status for that AP was ‘P’ or ‘Y’. | No QP history AP - review AP status |
These only apply to CTSA APs.
Sorting and filtering - Options and recommendations
Before you start to work cases, you may want to sort and filter the work list to make it more manageable. You can do that by using any of the criteria below. The criteria in bold are those you may find most useful when filtering the Quarterly Payer Review List.
- File number.
- Name.
- AP end date.
- AP number.
- B/F date.
- B/F note.
- E-filed return.
- Entry date.
- Parent name.
- Quarterly payer.
- Parent reference.
- Reason for listing.
- Reference.
The normal next action function
The normal next action function is MAPS (Maintain AP Signals).
Automatic deletion
Cases are automatically deleted from the work list when:
- the ‘QIP’ signal is amended
- the case is transferred to a new office. The case automatically appears on this work list in the new office.
Manual deletion
Cases can be manually deleted. If you manually delete the case, COTAX automatically repays or reallocates any amount overpaid for this accounting period unless you have already set an inhibition in function MAPS or MRSC.
See COM94041 for a list of functions to use in particular situations.