SAM71138 - Manage work: work management: W044 over-repayments

From 6 April 2015, no new work items populated the W044 worklist. Alternatively all over-repayments arising because of an amendment to a return are replaced automatically by interest bearing over-repayment charges. Any disputes regarding interest charges should be dealt with through the Interest Objection process. For more information see `Enquiries about, and objections to, interest (SAM60020). 

Event

A work item is created when a Balancing Charge Credit (BCC) has been repaid and the SA return is subsequently amended resulting in an over-repayment.

Specific details

Other than details common or potentially common to all types of work item, the following specific details will be available

  • Repayment serial number
  • Repayment created date

Allocation of responsibility

The work item is allocated to the office with processing responsibility for the taxpayer. Within that office the item will be worked by an officer with the user role of Payment Processor.

Updating details

Until the work item is cleared the following details held on the work item are updated by Work Management immediately the corresponding entry is updated on the taxpayer record

  • Taxpayer name
  • NINO
  • Employers Reference (EMPREF) or Schedule D Register number

Action to take on the work item

Advice on the action to take to clear the work item is available in section ‘Repayment Work Lists’ (SAM113031).

Deletion of the work item

The work item is deleted automatically when any of the following occur

  • The repayment is cancelled
  • The over-repayment becomes fully funded again
  • Function CREATE OVER REPAYMENT CHARGE is used to replace the over-repaid amount with a new charge
  • Function CREATE OVER REPAYMENT CHARGE is used to confirm that the over-repaid amount is not to be replaced

The work item cannot be deleted manually.