COM124050 - Repayments/reallocations: repayment/reallocation authorisation: R49 check for large repayments
Source: gov.uk (2025-12-09)


Selection of cases

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The check should be carried out whenever the following occur or there is any other large CT repayment
- a large repayment is created on COTAX which will be sent out by automated Bacs
- a large repayment is created on COTAX which is reallocated into OAS for repayment by HMRC Payments, unless it is a Bona Vacantia (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com127001) or Rule 14.44 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com130050) case
- a large repayment created by an amendment to a SAFE charge, including archived Corporation Tax Act (CTA) charges
Role of the R49 Checker

For ISBC cases, the role must be carried out by an officer of Grade 7 or above who is independent of the team generating the repayment and who has the appropriate technical knowledge, on the basis that they will be able to apply their skills and form an opinion on the accuracy and validity of the repayment. They are responsible for authorising the repayment as being accurate in all respects. For WMBC and LB cases, refer to the relevant SoDA; the R49 checker must still be independent of the team generating the repayment.

It is extremely important they carry out this role as it:
- provides extra assurance on larger repayments
- recognises there are additional risks to the exchequer and frequently detects human error
If any business area wishes to amend the role of the R49 checker, they must submit proposals to the CT Process & Data Owner team for approval, using the CT Process Team, Mailbox (OE) email address. The proposals must include a risk assessment of incorrect repayments claims being made and governance processes to address the risk.

Checks to be made by the R49 checker

It is the responsibility of the caseworker to complete page 1 of the R49 and the following, most of which can be found on SEES. Where the repayment is to be made:
- using OAS, an Intelligent Payment Processing (https://ipp.guidance.ns2p.corp.hmrc.gov.uk/) form
- from the SAFE system, a SAFE 1 (New) stencil
- from a CTA archived charge, a SAFE (2) stencil
The caseworker should pass these along with all relevant papers and the R49 (pages 1 and 2) to the R49 checker and use COTAX function NOTE to show 'R49 raised'.

Please note that:
- Where the caseworker is below the grade of Band O they should arrange for the R49 to be checked by a Band O or above before it is passed to the R49 checker
- Depending on local arrangements, the caseworker may save the R49 as a Word document and electronically submit the case to the R49 checker
On receipt of the R49, the checker must review the repayment before completing page 2 of the R49 form. They should use their knowledge and experience along with the questions on page 2 of the R49 to assist them. They should treat all repayments as potentially incorrect or suspicious.

Where the checker approves the repayment from COTAX via OAS, the R49 form and IPP authorisation code must be passed to the Repayment Security Authoriser (RSA) to complete the R400 security checks.

The IPP Single Form Approver role must only be used by R49 checkers in a ‘view-only’ way, in order to verify the details of the repayment; R49 checkers must not authorise the IPP form themselves. R49 checkers can apply for the IPP Single Form Approver role ('production' version) via SRS.

A copy of the R49 must always be kept securely, according to your local arrangements.

Where the checker does not approve the repayment they will either return the case to the RSA or caseworker for the repayment to be cancelled.

It is the RSA’s responsibility to ensure they have been given an approved R49 before carrying out the R400 security checks and authorising the repayment. Once they have done this, they make a COTAX note 'R49 authorised and filed at (the appropriate location)' and retain the R49 in the establishment file.

See:
- COM120100 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com120100) for guidance on completing IPP Form
- COM124051 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com124051) for a list of forms relevant to this subject