RM4248 - RO instructions: Decision on day claim allocated to you
On the day the claim is allocated to you for the detailed check take the following action.
| Decision | Action |
|---|---|
| The repayment is correct or you have to send vouchers away for confirmation ‘after payment’ but the repayment is otherwise correct | Mark the hardcopy ‘checked in detail’. Return the claim papers to your Group Leader (RM4256). |
| Claim contains a capital gain | If the capital gain has been declared check that the procedures at RM2552 have been followed. If your check suggests that a gain has not been declared, write ‘cancelled’ in red on the hardcopy, return the papers to you Group Leader, ask your Group Leader to cancel the repayment and give your Group Leader a note of the amount of the repayment due ignoring the capital gain. An RE will then decide if there is a gain and whether the repayment should be set off against the gain. |
| You need to make enquiries | Write ‘cancelled’ in red on the hardcopy. Mark the file back to you to make the enquiries (see below). \nPass the file to your Group Leader (RM4256) say why you have to make enquiries and ask the Group Leader to cancel a computer or manual repayment. When the file is returned consider making a provisional repayment if you have some valid vouchers (RM4260). Write and tell the claimant why full repayment will be delayed. Make the enquiries and/or submissions. |
| The repayment is incorrect | In every case write cancelled in red on the hardcopy. Consider why the computation was incorrect. \nPass the file on to your Group Leader (RM4256) and say why the computation was wrong also say whether you have any suspicions about the error |
| - | When the file is returned, write and explain to the claimant, what you found wrong or what another District or Central Policy (Tax Administration Advice Team), Stockport told you to say. (See RM4268 if the claimant objects to your explanation.) The next action will depend on why the computation was incorrect. See below. When you get authority from your Group Leader see RM5092 ‘How to clear the registered claim’. |
| - | If incorrect amounts or details were entered in CL. Amend the computation and clear the claim in CL. \nMark the latest hardcopy ‘checked in detail’ and pass the papers to your Group Leader (RM4256). |
| - | If the claim is from someone who was not entitled to claim or if the taxpayer is not entitled to the income, if the claimant has not shown why you should repay him or her or that the income belongs to the taxpayer ask your Group Leader to authorise you to clear the claim as ‘not pursued’. When you get authority from your Group Leader see RM5092 ‘How to clear the registered claim’. |