COM124052 - Repayments / reallocations: repayment / reallocation authorisation: R49 check for large repayments (Action Guide)
Source: gov.uk (2025-12-09)


To complete the R49 check consider steps 1 - 20 below. The guide is presented as follows.

Initial checks (#initial)

Steps 1 - 13

Authorising the R49 (#authorising)

Steps 14 - 17

Rejecting the repayment (#rejecting)

Steps 18 - 20

Initial checks

Step 1

Check page 1 of the R49 has been completed correctly by the caseworker. Where it hasn’t, return the repayment to the caseworker to correct it.

Step 2

Use the questions on page 2 of the R49 to assist you in your checks.

Step 3

Where the repayment is being made using OAS, check that the Intelligent Payment Processing (https://ipp.guidance.ns2p.corp.hmrc.gov.uk/) (IPP) Single Form has been completed correctly, in particular that the correct effective date of payment has been used.

Step 4

Where the repayment is being made from the SAFE system, check that the SAFE stencil has been correctly completed.

Step 5

Use function VTPR (View Taxpayer) to check the name and address of the company. In particular, use the [History] button to see if there has been a recent change of name and / or address and the current status of the company:
- where the company has been struck off a repayment
- be made to either the company or any of the former directors but should be treated as bona vacantia. See COM127001 for further guidance
- where the company is in administration only allow the repayment where authority has been received to do so from Enforcement Office in Worthing
Step 6

Access the Companies House website to check the details held on COTAX are the most up to date. Where they aren’t, return the repayment to the caseworker to update COTAX and correct the form.

Step 7

Use the COTAX system, the online return and any papers held to check the accuracy of the repayment. In particular you should:
- satisfy yourself that the repayment has not been made already. You must not authorise the issue of a duplicate repayment in error
- ensure there are no invalid claims/reliefs
- check that there are no miscalculations or transposition errors and that the interest calculations correctly reflect whether or not the company is a QIPs case
- use functions VTPR and NOTE (Case Notes) to check if bank details taken during a phone call and that a BARS check has been completed and validated by the call handler
Step 8

Use function VTPR (View Taxpayer) to see if an agent is acting for the company and if so if there is any information or concerns about their accuracy or honesty.

Step 9

Use function DRTN (Display Return Data) to check if the return has been filed online. Where it has, use View CT Returns to check the return details against the relevant assessment and ensure the assessment correctly reflects the CT computation.

Step 10

Use function VPPD (View Payment and Postings Details) and check the payments and postings screen. Look for whether the amount of repayment looks correct based on tax paid and reason for repayment.

Step 11

View the repayment posting in function VPPD and check that:
- the amount of repayment being made agrees with the entry on the R49 form
- the payee details screen for the bank details shows the latest details provided and if bank details taken during a phone call, that a BARS check has been completed and validated by the call handler
Step 12

View the repayment interest posting in function VPPD. Check the calculation is correct and the right amount of interest has been given.

Step 13

Where there is a District Set Off (DSET) posting in function VPPD, check the posting has been correctly made and the correct EDP given. Where the DSET posting is for repayment of IT suffered at source, ensure it has not already been claimed through a set-off on a CT61.

Authorising the R49

Step 14

If you are satisfied that the repayment is correct, complete the bottom of page 2 of the R49 and authorise the repayment.

Step 15

Where the repayment is to be made using OAS, forward the completed R49 and authorisation link/four word code to the Repayment Security Authoriser/ Assistant Security Authoriser – do not pass the paperwork back to the caseworker who prepared the repayment.

OR

Step 16

Where a SAFE stencil has been completed, enter your name and PID on the stencil and then:
- in Large Business (LB), go to step 17
- in Local Compliance, forward the stencil to the Miscellaneous Charges Unit to carry out the security checks
Step 17

Personally pass or send all the papers to the Repayment Security Authoriser (RSA) or Assistant Security Authoriser (ASA). You must not return the repayment to the caseworker who prepared the repayment.

Rejecting the repayment

Step 18

If you find an error with the repayment, complete the ‘Repayment Rejected’ box on page 2 of the R49.

Step 19

Ask the RSA to cancel the repayment using function PRKR (Provide Risk Response).

Step 20

Advise the caseworker that you have cancelled the repayment and why.

If you suspect internal fraud do not advise the caseworker of your actions but report the incident to your RSA, who has access to guidance in the R400 guide on how to report it.