IHTM31700 | Assessing: checking repayments: additional action if the repayment is referred to you to authorise

If you are the Repayment Security Officer or reviewing officer in receipt of a repayment file and/or Sect 6, you must review the file fully to ensure that the repayment and any set-off is appropriate.

Reviewing officer’s quality check

Check that there are no outstanding issues, or points that may need to be picked-up before the repayment can be considered. Refer any outstanding issues back to the caseworker.

If you are satisfied that the repayment is correct:

• check that the calculations are accurate

• check that the figures and dates on the prepared Sect 6 are correct

• sign and date the bottom of the form.

Send the file to the Repayment Security Team with the Sect 83, Sect 6 and assessments on top of the file.

Repayment Security Officer’s checks

The Repayment Security Officer will:

• carry out any security checks that are appropriate,

• date and issue the letter to the taxpayer

• authorise the PORF and send it to the accounts office

• issue any calculations