COM126071 - Repayments / reallocations: repayment / reallocations work lists: cancelled / rejected repayments list (LCRP) (Action Guide)
To deal with cases on the Cancelled / Rejected Repayments List in the responsible office consider steps 1 - 13 below. The guide is presented as follows.
Steps 1 鈥� 2听听听听听听听听聽聽 Initial action听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听
Steps 3 鈥� 5听听听听听听听听聽 聽Repayment status is 鈥榬ejected by Bacs鈥� or 鈥榗ard repayment cancelled鈥�听听听听听听听听
Steps 6 鈥� 10聽聽聽聽聽 聽聽聽Repayment status is 鈥榩ayable order cancelled鈥�
Steps 11 鈥� 13 聽聽聽聽聽聽Repayment stopped by Repayment Security Authoriser听听听听听听听听
Initial action
1.听听听听听听听听聽聽聽聽聽 Use function LCRP (Cancelled / Rejected Repayments List) to display the work list and select the entry that you want to work. Use the view button to see all the available details for the case.
2.听听听听听听听听聽聽聽聽聽 Use the [Options] button to access function VPPD (View Payment and Posting Details) postings and payments screen and then select the repayment posting and select the [OK] button to view the聽.
Repayment status is 鈥榬ejected by Bacs鈥� or 鈥榗ard repayment cancelled鈥�
3.听听听听听听听听聽聽聽聽聽 If the repayment status is 鈥榬ejected by Bacs鈥� or 鈥榗ard repayment cancelled鈥�, use function VTPR (View Company Details) option Bank and Nominee details to check the Bacs details held.
听听听听听听听听听听听听听听听听 When a credit or debit card repayment has been rejected by the card issuer, the repayment must then be made by Bacs or payable order.
4.听听听听听听听听聽聽聽聽聽 Contact the company or its authorised agent to:
- obtain the correct Bacs details in writing or
- confirm that the repayment should be made by payable order.
听听听听听听听听听听听听听听听听 Use function DIRR (Direct Repayment) to make a fresh repayment.
5.听听听听听听听听聽聽聽聽聽 If the Bacs details used for the repayment are incorrect, use function BOND (Bank and / or Nominee Details) to enter the correct Bacs details.
听听听听听听听听听听听听听听听听 Use function DIRR (Direct Repayment) to issue a fresh repayment.
听听听听听听听听听听听听听听听听 The case is automatically deleted from the list.
Repayment status is 鈥榩ayable order cancelled鈥�
6.听听听听听听听听聽聽聽聽聽 Review the case notes in function VTPR (View Taxpayers Record) and any other information held, including whether appropriate authority from Finance Worthing has been received authorising the reissue/reallocation of the overpayment.
7.听听听听听听听听聽聽聽聽聽 Once the authority to reallocate or reissue the repayment is held, see why the payable order was cancelled. If the reason was:
- the overpayment can be reallocated, go to step 8
- nominee details have now been supplied, go to step 9
- company RLS, go to step 10.
8.听听听听听听听听聽聽聽聽聽 Use either:
- function REWD (Direct Reallocation Within COTAX) to reallocate the overpayment against another outstanding COTAX liability or
- function REOD (Direct Reallocation Out Of COTAX) to reallocate the overpayment to OAS.
听听听听听听听听听听听听听听听听 Complete and send Intelligent Payment Processing (IPP) Single Form with details of how the overpayment is to be allocated.
9.听听听听听听听听聽聽聽聽聽 Where nominee details have been supplied, use function BOND (Bank and / or Nominee Details) to enter the nominee details.
听听听听听听听听听听听听听听听听 Use function DIRR (Direct Repayment) to issue a fresh payable order.
10.听听听听听听听听聽聽 If the company is RLS and not struck off, obtain the correct address then issue a fresh payable order using function DIRR.
听听听听听听听听听听听听听听听听 If the company is RLS and struck off:
- for unincorporated associations,聽remove all No-Repay / Reallocate signals. If overpayment is not automatically actioned, B/F the entry for 4 years using the BF note XAO
- for incorporated companies, the overpayment must be treated as bona vacantia unless it relates to a payment made after the struck off date. Follow the guidance at聽COM126091聽steps 48聽to 55.
Repayment stopped by Repayment Security Authoriser
11.听听听听听听听听聽聽 Check the case notes and any other papers sent back to you by the Repayment Security Authoriser (RSA) explaining the reason for the cancellation of the repayment and find out if the overpayment is to be repaid again or reallocated.
12.听听听听听听听听聽聽 If the overpayment is to be reallocated use either:
- function REWD (Direct Reallocation Within COTAX) to make the reallocation to an outstanding liability on COTAX or
- function REOD (Direct Reallocation Out Of COTAX) to make the reallocation to an outstanding liability outside COTAX.
听听听听听听听听听听听听听听听听 Complete and send Intelligent Payment Processing (IPP) Single Form giving details of how the overpayment is to be allocated.
听听听听听听听听听听听听听听听听 The case is automatically deleted from the LCRP work list when the whole of the rejected / cancelled payment is reallocated. When only part of the rejected / cancelled repayment is reallocated, use the [Delete] button to manually delete the case from the work list.
13.听听听听听听听听聽聽 If the repayment is to be reissued use function DIRR (Direct Repayment) to make a fresh repayment.
听听听听听听听听听听听听听听听听 The case is automatically deleted from the list.