COM126061 | Repayments/reallocations: repayment/reallocations work lists: cancelled repayments list (LCRT) (Action Guide)

From HM Revenue & Customs · COTAX Manual

To deal with cases on the Cancelled Repayments List in HMRC Payments consider steps 1-7 below. The guide is presented as follows.

Initial action Steps 1-2

Repayment status is ‘rejected by Bacs’, ‘card repayment cancelled’ or ‘payable order cancelled’ Steps 3-4

Repayment stopped by Repayment / Reallocation Authoriser Steps 5-7

Initial action

1. Use function LCRT (Cancelled Repayments List) to display the work list and select the entry that you want to work. Use the view button to see all available details for the case.

2. Use the [Options] button to access function VPPD (View Payment and Posting Details) screen COT215M to view the amount overpaid and the status of a repayment (see COM126042).

Repayment status is ‘rejected by Bacs’, ‘card repayment cancelled’ or ‘payable order cancelled’

3. If the overpayment status is ‘rejected by Bacs’, ‘card repayment cancelled’ or ‘payable order cancelled’, liaise with the responsible office, the company and where necessary the company’s agent to:

obtain the correct Bacs details

confirm that the repayment should be made by payable order

When a debit or credit card repayment has been rejected by the card issuer, the repayment must then be made by Bacs or payable order.

4. Use function DREP (Direct Repayment) to make a fresh repayment. The case is automatically deleted from the list.

Repayment stopped by Repayment / Reallocation Authoriser

5. Check the papers sent back to you by the Repayment / Reallocation Authoriser explaining the reason for the cancellation of the repayment and find out if the overpayment is to be repaid again or reallocated.

6. If the overpayment is to be reallocated, use either:

function REAW (Direct Reallocation Within COTAX) to make the reallocation to an outstanding liability on COTAX

function REAO (Direct Reallocation Out Of COTAX) to make the reallocation to an outstanding liability outside COTAX.

In either case, use function LCRT (Cancelled Repayments List) to delete the case from the list.

7. If the repayment is to be reissued, use function DREP (Direct Repayment) to make a fresh repayment.

The case is automatically deleted from the list.