SAM110205 - Repayments: issue repayment: repayment inhibitions
Following the capture of the return an automatic repayment will be inhibited and a work item created on the ‘Inhibited Automatic Repayments’ Work List if any of the following circumstances apply.
Circumstance | Work List entry |
---|---|
Taxpayer is insolvent | I Insolvency Sig Set |
PCA Signal is set | P Priority Collection Action Sig Set |
Taxpayer deceased and no capacity details held on the SA record | D Deceased Sig Set |
Taxpayer’s address is RLS | R RLS Sig Set |
Welsh language signal is set | W Welsh Language |
No repayment signal is set | N No Repayment Sig Set |
Uncleared payment present | U Uncleared Credits Exist |
Remission recorded | X Remissions |
Informal standover recorded | S Informal Standovers |
Payable order is over £150,000 | L Repayment Limit Exceeded |
BACS repayment is over £90,000,000 | L Repayment Limit Exceeded |
A return charge has not been entered on the taxpayer’s record | Y Incomplete Return Capture |
A combination of inhibiting factors are present | C Combination |
Detailed advice on the action to take to clear the work item(s) is provided in the section ‘Repayment Work Lists’.