HCOTEG132340 | Central accounting points: Details of those functions carried out by the trader at the CAP: HO10 repayments

Depending on the amount claimed for repayment and the trader’s record of making such claims when an HO10 warrant with a negative liability is received by the Accountant and Comptroller General (A&CG) they should issue a pre-repayment credibility query (Form HO 11) to the Central Accounting Point Officer (CAPO) for consideration.

The CAPO should consider the validity of the repayment and the circumstances surrounding it.

If it is considered satisfactory, repayment should be authorised at the appropriate level as determined by current departmental counter-signatory policy, and the HO11 returned to A&CG.

If it is considered or found to be unsatisfactory a report should be forwarded to the Oils Policy Team and CDO should be notified not to make any repayment until authorised to do so.

In either case, the department should deal with the matter urgently to avoid trader complaints and payment of any statutory interest for delays. CAPOs are therefore to advise CDO of any foreseen delays in processing the claim.