SolvedSAM110250 | Repayments: issue repayment: structured action requests - SARs
From HM Revenue & Customs · Self Assessment Manual
Prior to 30 October 2006 when a taxpayer submitted a Structured Action Request (SAR) for repayment through SA Online, the request was passed onto a Contact Centre where an SA Note was clerically made in function MAINTAIN SA NOTES to record that a repayment request had been received and accepted. The Contact Centre would then issue the repayment clerically using function ISSUE REPAYMENT FROM OVERPAID BALANCE.
From 30 October 2006 the above process was enhanced and is now fully automated.
Where a repayment request is received through a SAR, it is processed automatically by the SA computer system. The automated SAR is subject to certain checks by the online functionality when submitted, to ensure it includes the required information and is also subject to the same inhibition rules as those repayments generated from the capture of a return.
If the SAR is accepted and the repayment is created, the repayment then follows the same route as other BACS repayments created in SA. It is subject to the automated risk assessment rules and so may be selected for quality and / or security checks before and / or after issue.
A SAR requesting repayment can be submitted by either the taxpayer or their authorised agent. Where a SAR is submitted by a taxpayer, the repayment can be issued to them or their agent or other nominee, unless the Repay to card conditions are met which overrides any nomination. But where a SAR is submitted by the taxpayer’s agent, for security reasons the repayment can only be issued to the taxpayer.
Automatic SA Notes
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Trusts
From 4 February 2008 this automated facility to allow requests for repayments to be made through SA Online using SARs, was extended to trusts and their agents.