RM2552 - RO/RE instructions: Introduction: RE cases

This section is for ROs and REs. It sets out the rules for using Function CL to compute a repayment. You should use this even if you are going to issue the payable order manually.

CHECK	NOTES AND ACTION REQUIRED
Has the claim form been signed?	If the claim form is not signed return it to the claimant requesting the signature.
Are there (This content has been withheld because of exemptions in the Freedom of Information Act 2000) vouchers?	If (This content has been withheld because of exemptions in the Freedom of Information Act 2000) the vouchers are sufficient, proceed with the repayment. If there are no vouchers or if (This content has been withheld because of exemptions in the Freedom of Information Act 2000) the vouchers are missing, (This content has been withheld because of exemptions in the Freedom of Information Act 2000) , complete form R186 to ask for all the additional vouchers you think you will need, send the form R186 to the claimant and make a note of the action taken.
Is the taxpayer deceased?	See RM1532 before you repay.
Has there been a change in the basic rate of tax?	If there has been a change in the basic rate of tax at6 April in the year shown on the claim form read RM2652.
Is the repayment for	A problem has been identified 1993-94 or later? which affects certain repayment computations for 1993-94 onwards where there is income from United Kingdom dividends and a source is included in the computation that has non repayable tax deducted at the basic rate for example, chargeable events. Where a repayment should be restricted because some of the tax is non repayable, this is identified in Format 1 of Function CL. Computer processing is not recognising whether the tax overpaid relates to the repayable, or non repayable source. There is the possibility the claimant will receive incorrect repayment of the non repayable tax. The majority of repayments would not be affected if sources with non repayable tax (at basic rate) were left out of the computation. Cases where this would not work would be where there is liability to higher rate tax or reduced age allowance is due. You should identify cases which fall in to this category. Include the non repayable source in the computation, check the computer is not trying to repay non repayable tax and make a manual repayment if the computer computation is incorrect. For all other cases do not include sources with the non repayable tax in the computation. The computer will then calculate the correct repayment.
-	When you have successfully completed the above checks, compute the repayment using CL
RO cases	Assume the claimant has completed the claim form correctly. Transfer the information to the computer screen resolving any error messages.(This content has been withheld because of exemptions in the Freedom of Information Act 2000) But if you do spot an obvious error by the claimant with likely tax consequences, you should correct it as you transfer the information from the claim form to the computer screen
RO cases - Capital gains	If a capital gain is shown on the claim form or received separately on an SA108 convert to a file case and set the FILE CASE signal if necessary. Enter the claim in CL ignoring the capital gain, mark the file to go to your group leader for supervision of the repayment. To an RE who will deal separately with the capital gain after repayment or an SA108 received without a claim form should be passed to an RE.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)