SAM110190 | Repayments: issue repayment: repayment authorisation (or cancellation)

Repayments selected automatically for security checks

All repayments with a status of ‘Draft’ will be subject to the 'pre repayment risk criteria' by the SA system and may be ‘Selected’ for detailed pre issue security checks followed by manual authorisation (or cancellation).

Note: The pre repayment risk criteria only covers those repayments issued by payable order or BACS. Repayments issued by CHAPS and LOPO (Local Office Payable Order) are not subject to this pre repayment risk criteria by the SA system but continue to be subject to existing clerical and supervisory procedures.

Repayments issued manually using SA function ISSUE REPAYMENT FROM OVERPAID BALANCE with a repayment method of BACS or Payable Order will be subject to the same security checks as those issued automatically from a return.

Any repayment that is selected will be notified to the office that is responsible for the processing activities by Work Management on the W028 Repayments to be authorised or cancelled Work List (SAM71106) and subject to detailed security checks by the officer with the user role of Repayments Authoriser (RALO).

More information on the action to take when reviewing the Work Lists is available in section ‘Repayment Work Lists’ (SAM113000 onwards).

Notes:

1. An issued repayment should only be cancelled on the SA system, using function VIEW REPAYMENT, following instructions from HMRC Finance. This will ensure that the SA record is accurately maintained and avoid the possibility of a duplicate repayment being issued incorrectly

2. A repayment with a draft status will be shown on the taxpayer’s statement. It is therefore important that any repayments selected for authorisation (or cancellation) receive priority attention to minimise enquiries

3. A repayment that is cancelled will be shown on the taxpayer’s statement and may result in enquiries being made as to why the repayment has been stopped.

Repayments subject to clerical supervision

Repayments produced using SA function ISSUE REPAYMENT FROM OVERPAID BALANCE with a repayment method of CHAPS or Local Office Payable Order will be created with a status of authorised and will be subject to existing clerical and supervisory procedures.

SA repayments made using OAS will be subject to existing clerical and supervisory procedures at each Banking Operations office.

Existing clerical and supervisory procedures will continue to apply to

• Levels of authorisation

• R400/W028 checks PD1 only – Clerical and Manual repayments between 150,000 and £249,999.99 (see SAM110140, SAM110142, and SAM121371)

• R49 completion (clerical and manual repayments of £250,000 and over)

• Repayments which are made through PAYE or by Local Office Payable Order

• The cancelling of a payable order (including cancellation on OLDC)

• The obtaining of approval from HMRC Finance before a payable order is re-issued