SAM113031 - Repayments: repayment work lists: w044 over-repayments work list (Action Guide)

From 6 April 2015, no new work items will populate this list.

When reviewing the ‘Over-repayments’ work list, follow steps 1 - 7 below as appropriate. This guide is presented as follows

Initial action - Steps 1 - 2
Reason for over-repayment - Steps 3 - 5
Over-repayment not to be replaced by an over-repayment charge - Step 6
Over-repayment is to be replaced by an over-repayment charge - Step 7

For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.

Initial action

1. In function WORK LIST CASES

  • Select the entry you want to work
  • Select the [View] button. You will then be taken to SELECTED CASE to see all the available details on the work item

2. In function SELECTED CASE

  • Select the [OK] button. You will be taken to function VIEW STATEMENT
  • (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) SAM110001(This content has been withheld because of exemptions in the Freedom of Information Act 2000) SAM113001(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)

Reason for over-repayment

3. In function VIEW STATEMENT

  • Select the relevant statement to view the original repayment and the over-repaid amount
  • View the return and SA Notes in order to establish whether the over-repayment has arisen because of taxpayer or HMRC error

4. When reason for over-repayment has been established, in function VIEW STATEMENT select the line of the original repayment and select [Create Over-Repayment Charge] button

5. The CREATE OVER-REPAYMENT CHARGE screen will display the details of the taxpayer’s original repayment and over-repaid amount. You will be asked ‘Is all or part of the over-repayment to be replaced with a new charge’ Y or N ?’

Over-repayment not to be replaced by an over-repayment charge

6. If the over-repaid amount is not to be replaced

  • Change the Y to a N
  • Select the [OK] button

These actions will not replace the over-repaid amount with a new over-repayment charge and will automatically delete the work item from the work list

Over-repayment is to be replaced by an over-repayment charge

7. If the over-repaid amount is to be replaced by an over-repayment charge, you do not need to enter a Y as this is already set as the default setting for this field

  • The following three fields should then be completed with
  • Tax Year ending
  • Charge Due date (this is the later of 31 January following the end of the tax year to which the over-repaid amount relates and the date the original repayment was issued)
  • Charge amount for the new over-repayment charge, then
  • Select the [OK] button

Note: You must take care to enter the correct tax year, due date and amount due in the appropriate fields in order to avoid customer complaints regarding incorrectly set up over-repayment charges

These actions will automatically replace all or part of the over-repaid amount with the new over-repayment charge on the SA record and automatically delete the work item from the work list

If more than one over-repayment charge is to be created for an over-repaid amount, the function CREATE OVER-REPAYMENT CHARGE must be accessed separately for each charge created. Also irrespective of the number of charges created for one over-repaid amount, the work item will be automatically deleted from the work list when the first charge is created