SAM113021 - Repayments: repayment work lists: w047 overpayments in closed cases work list (Action Guide)

From 6 April 2015, no new work items will populate this work list. For further information see subject 바카라 사이트˜Overpayments in closed cases바카라 사이트™, (SAM110160)

When reviewing the 바카라 사이트˜Overpayments in Closed Cases바카라 사이트™ work list, follow steps 1 - 12 below as appropriate. This guide is presented as follows

Initial Action - Steps 1 - 2
바카라 사이트˜Last Return Signal바카라 사이트™ correct - Step 3
바카라 사이트˜No Repayment바카라 사이트™ signal - Steps 4 - 6
BY signal set - Step 7
Remission recorded - Step 8
Contacting the taxpayer - Steps 9 - 10
Overpayment to be repaid - Step 11
Final Action - Step 12

For details of how to access any of the SA functions, select 바카라 사이트˜Index Of Functions바카라 사이트™ 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 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)

바카라 사이트˜Last Return Signal바카라 사이트™ correct

3. In VIEW STATEMENT

  • Check that payments have not continued to be made following the setting of the 바카라 사이트˜Last Year Return바카라 사이트™ signal. If payments have continued to be made this may be an indication that the taxpayer is expecting a further liability and that the signal is not appropriate
  • If payments have continued and there is some doubt as to whether the signal is appropriate
  • Before any further action is taken the taxpayer (or capacitor) should be contacted to confirm cessation details
  • If cessation is confirmed, go to step 9 or 10. If a further return is appropriate, reset the 바카라 사이트˜Last Year Return바카라 사이트™ signal. If cessation not appropriate, unset the 바카라 사이트˜Last Year Return바카라 사이트™ signal

바카라 사이트˜No Repayment바카라 사이트™ signal

4. Check if the 바카라 사이트˜No repayment바카라 사이트™ signal is set

  • On the CASE SUMMARY screen
  • Select the [Designatory] button, then
  • On the DESIGNATORY screen
  • Select the [Signals] buttons

5. If the 바카라 사이트˜No Repayment바카라 사이트™ signal is set

  • View SA Notes to confirm the reason the signal was set and whether the reason still exists
  • If the reason for the inhibition still exists, follow the guidance for W030 바카라 사이트˜Inhibit Automatic Repayments바카라 사이트™ work list (SAM113011)
  • If the reason for the inhibition no longer exists, go to step 9

6. If the 바카라 사이트˜No Repayment바카라 사이트™ signal is not set

  • Go to step 9

BY signal set

7. Check that the case is still working with the Insolvency Claims Handling Unit (ICHU). If so, the case will be dealt with by the ICHU and requires no further action locally. If the bankruptcy case is closed, then proceed with clearance of the overpayment by going to step 9

Remission recorded

8. Check the record for any remission recorded. If there is a remission on the record, send a WAM to London North West Recovery Office (LNWRO) asking whether this should be brought back into charge, either in full or in part, to clear the overpayment on the record (excluding revenue loss types 5B Official error/revenue delay or 10 Non statutory concessions, miscellaneous). In Deceased cases refer the case to 바카라 사이트˜DMB, Estates and Trust Office바카라 사이트™ mailbox for authority to proceed

To view the amounts remitted for each charge type and the revenue loss type remissions, select MAINTAIN REMISSIONS via VIEW STATEMENT

Contacting the taxpayer

9. Contact the taxpayer (or capacitor in deceased cases) to confirm cessation details and, if appropriate, disposal instructions for the overpayment

  • Firstly, by telephone, or, failing this
  • By letter, enclosing form R38SA

10. If you are unable to make contact

  • Make the following SA Note 바카라 사이트˜W047-unable to make contact for o/p disposal inst. so work list item deleted바카라 사이트™
  • Delete the work item

Overpayment to be repaid

11. Where an overpayment of more than £500 is to be repaid, a formal request for repayment is required. This can be in the form of Q19 on the return, separately in writing, by Structured Action Request (SAR) made through SA Online or by telephone (accepted with certain restrictions)

A telephone repayment request should only be accepted in cases where the caller바카라 사이트™s identity has been satisfactorily verified (for caller verification guidance refer to the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and either

  • The repayment is requested by BACS and we already hold the relevant bank details on a previous return, or
  • The repayment is requested to be issued to the taxpayer by payable order and there has not been a very recent change in the taxpayer바카라 사이트™s address

If the repayment was originally inhibited but the repayment details have now changed, for example the taxpayer바카라 사이트™s address has changed, the payee has changed or the repayment method has changed to that of BACS or CHAPS, then a further formal request for repayment from the taxpayer is required

If the repayment request already held or revised can be accepted, issue the repayment using function ISSUE REPAYMENT FROM OVERPAID BALANCE

Final Action

12. If, after all enquiries have been exhausted and repayment or reallocation cannot be made

  • Make the following SA Note 바카라 사이트˜W047 - unable to make contact for o/p disposal inst. so work list item deleted바카라 사이트™
  • Delete the work item