SAM110040 - Repayments: issue repayment: cancellation of a repayment
Cancelling a repayment on the SA record does not necessarily stop the repayment from being issued. Before cancelling a repayment on the record you must first confirm at what stage the repayment is at within the repayment process.
Where the status of the repayment is shown as ‘Draft’, ‘Selected’ or ‘Authorised’, the repayment can be cancelled because it has not yet been transmitted to the SA Repayment System (Repayment Clump) for issue.
Where the status of a repayment is shown as ‘Transmitted’ or ‘Issued’, you must not cancel the repayment on the SA record because at this stage it is too late to recall the repayment.
Payable Orders
Where a repayment has been made by payable order and the status of the repayment is shown as ‘Issued’, you should contact HMRC Finance to confirm whether or not the payable order has been cashed.
If the payable order has not been cashed, you should ask HMRC Finance for their authority to cancel the repayment. Where authority is obtained, HMRC Finance will cancel the payable order and you can proceed to cancel the repayment on the SA record.
If the payable order has been cashed, you must not cancel the repayment on the SA record. Any over-repayment must be recovered from the taxpayer by amending the return or by using the DRIER procedures, whichever is appropriate.
Cancelling the repayment
Only certain user roles have access to the relevant function to cancel a repayment depending on the status of the repayment and these are as follows
| Repayment Status | User Role |
|---|---|
| Draft’ | Clerical Processing Officer (CLPO) / Call Centre Advisor-Global (CCAG) / Call Centre Advisor-Global (CCTG) / Call Centre Adviser (CCAD) / Call Centre Adviser (CCTE) / Clerical Processing Manager (CLPM) / Enquiry Officer-Processing (ENOF) / Enquiry Officer-Technical (ENOT) / Payment Processor (PPLO) / Repayment Authoriser (RALO) |
| Selected’ | Clerical Processing Manager (CLPM) / Repayment Authoriser (RALO) |
| Authorised’ | Repayment Authoriser (RALO) |
| Issued’ | Repayment Authoriser (RALO) / BACS Rejection Processor (FAO BARP) |