IHTM31700 - Assessing: checking repayments: additional action if the repayment is referred to you to authorise
If you are the Repayment Security Officer or reviewing officer in receipt of a repayment file and/or Sect 6, you must review the file fully to ensure that the repayment and any set-off is appropriate.
Reviewing officer’s quality check
Check that there are no outstanding issues, or points that may need to be picked-up before the repayment can be considered. Refer any outstanding issues back to the caseworker.
If you are satisfied that the repayment is correct:
- check that the calculations are accurate
- check that the figures and dates on the prepared Sect 6 are correct
- sign and date the bottom of the form.
Send the file to the Repayment Security Team with the Sect 83, Sect 6 and assessments on top of the file.
Repayment Security Officer’s checks
The Repayment Security Officer will:
- carry out any security checks that are appropriate,
- date and issue the letter to the taxpayer
- authorise the PORF and send it to the accounts office
- issue any calculations