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SAM110143 | Repayments: issue repayment: repayment of a payment made in error (Action Guide)

From HM Revenue & Customs · Self Assessment Manual

When you want to make a repayment of a payment made in error, follow steps 1 - 11 below. The guide is presented as follows

For details of how to access any of the SA functions use the Navigation icon in the ‘Index of Functions’ available from the menu bar.

Preliminary enquiry

1. Where an amount is to be transferred to OAS for repayment and the PCA Signal is set, consult the Recovery Office to confirm the repayment can go ahead

Operator action to transfer to OAS

2. Consider all the facts of the case

  • There should be clear evidence that the taxpayer made the payment by mistake, and

  • The taxpayer is fully aware of the consequences of repayment (such as late payment interest)

3. Use function VIEW STATEMENT to establish when the payment was processed (posting date). If this falls within the last 14 days the payment is an Uncleared payment. B/F the papers until the 14 day period has elapsed and review the request again

4. If the payment is not available for transfer to OAS for repayment (for example, the cheque relating to the payment has been returned by the bank) advise the taxpayer why a repayment cannot be made

5. Where the repayment can be processed, use function TRANSFER FROM TAXPAYER CREDIT

Note: Take great care before using this function because it may trigger a reallocation and cause interest and / or repayment supplement to be calculated

6. To confirm the amount of the transfer and the OAS reference of the transferred amount take a screen print of

  • Screen PEN005C of function VIEW PAYMENT DETAILS after you have used function TRANSFER FROM TAXPAYER CREDIT

7. Attach the screen print to SA331 OAS Allocation Form (to be completed and printed from SEES) to provide disposal instructions and include

  • The repayment recipient’s name and address

  • Taxpayer’s authority where there is a request to repay to a third party

8. Pass the papers to your authorising officer