SAM113011 - Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide)
Source: gov.uk (2025-10-06)


When reviewing the 'Inhibited Automatic Repayments' work list, follow steps 1 - 82 below as appropriate.

From October 2016, where you are dealing with a worklist item and you identify that something is obviously wrong, S9ZB correction powers can be applied where we hold the information on our systems. Further information can be found under 'Obvious errors' at step 22.

From Sept 2021 a new category will appear on WL30; this will be identified with a Reason code of A or H. A work item will be created when an online return is submitted with an employment page, a repayment is calculated as due and there is no issue date for the return (voluntary returns). The No Repayment signal will be automatically set on receipt of the return as the SA record is not live/linked to NPS. This inhibition will prevent duplicate repayments being made from both NPS and SA in cases where an NPS repayment has not been declared on the return at box 1 of TR6.

Note: If you identify that a S9ZB correction needs to be made, before taking action work through the remaining steps in this Action Guide. If the case does not satisfy any of the other categories and the instruction is to make the repayment, make the appropriate correction under step 22 and if a repayment still arises, make the repayment.

The guide is presented as follows

Initial action (#IDABMLDG) - Step 1Structured Action Requests (SAR) (#IDABZS3F) - Step 2Budget Payment Plan signal is set (#IDAK2S3F) - Steps 3 - 4Taxpayer is insolvent (#IDAD5S3F) - Steps 5 - 7PCA signal is set (#IDAVCT3F) - Steps 8 - 9Taxpayer deceased and no capacity details held on the SA record (#IDACIT3F) - Steps 10 - 12Taxpayer’s address is RLS (#IDAPST3F) - Steps 13 - 18Welsh language signal is set (#IDABGU3F) - Steps 19 - 21No repayment signal is set (#IDASNU3F)Obvious errors (#obviouserrors) - Step 22

Counter Avoidance Directorate Cases - Step 23Enforcement signal - Step 24Deed of Assignment cases - Steps 25 - 28No Repayment signal set by Repayment Security Team - Steps 29 - 36CIS CasesOther cases - Steps 37 - 43

Uncleared payment present (#IDAUJ44F) - Steps 44 - 47Remission recorded (#IDAYY44F) - Steps 48 - 52Informal standover recorded (#IDAY444F) - Steps 53 - 56Payable order is over £150,000 (#IDAJCA5F) - Steps 57 - 58BACS repayment is over £90,000,000 (#IDAPJA5F) - Steps 59 - 60Electronically filed return, new taxpayer address (#IDA3OA5F) - Steps 61 - 63A return charge has not been entered on the taxpayer’s record (#IDAJSA5F) - Steps 64 - 67The repayment request is included within a return e-filed by a 'filing only agent' (#IDAPYJ4F) - Steps 68 - 72A combination of inhibiting factors are present (#IDANGK4F) - Steps 73 - 74Maximum credits exceeded (#IDAWIK4F) - Steps 75 - 76Online voluntary returns and Potential Over-repayments (#onlinevolunreturns) - Steps 77 - 82

For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.

Initial action

1. In function WORK LIST CASES
- Select the entry you want to work
- Select the [View] button. You will then be taken to function SELECTED CASE to see all the available details on the work item
- Select the [OK] button. You will then be taken to function CASE SUMMARY
- Select the [Statements] button. This will take you to the latest statement on VIEW STATEMENT
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)SAM110001 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam110001)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)SAM113001 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam113001)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Structured Action Requests (SAR)

2. From 7 April 2015, the bank sort code and bank account number, which was entered by the Agent or customer when submitting the original SAR, will be included in the auto generated SA Note. This means that you will no longer need to issue form R38 nor will you need to use details shown on a Return that was submitted within the previous 6 weeks

Where you have confirmed that the repayment can be issued and the latest repayment request was by a SAR
- Look at the relevant auto generated SA Note
- Extract the sort code and account number
- Use these details when creating the repayment using Initiate Repayment from Overpaid balance (IROB)
- Select the [Del] button. The work item will be deleted
Budget Payment Plan signal is set

3. Contact the taxpayer to confirm that a repayment is required in view of the fact that they have a Budget Payment Plan set up
- If the taxpayer confirms that a repayment is required, confirm whether all or part of the overpayment is to be repaid. Issue the repayment for the appropriate amount using SA function ISSUE REPAYMENT FROM OVERPAID BALANCE in accordance with the taxpayer’s instructions. Make an appropriate entry in SA NOTES
- If the taxpayer confirms that a repayment is not required as previously requested, make an appropriate entry in SA NOTES and take no further action
4. Following the previous actions use function WORK LIST CASES to delete the work item
- Select the [Del] button. The work item will be deleted
Taxpayer is insolvent

5. Contact the Insolvency Claims Handling Unit (ICHU) to obtain authority to proceed with repayment

6. The next action will depend on whether authority is provided or denied
- Where repayment authority is provided use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of a credit balance from the SA system. More detailed advice on making repayment is provided in section ‘Issue Repayment’ (SAM110000 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam110000) onwards)
- Where repayment authority is denied the Debt Management Office should write to the taxpayer and explain why the repayment request has been refused
7. Following the previous actions use function WORK LIST CASES to delete the work item
- Select the [Del] button. The work item will be deleted
PCA signal is set

8. The PCA signal may have been set because the customer is deceased. Where the PCA signal has been set for this reason and the executor/personal representative is known, follow step 9 below

If the executor/personal representative is not known, follow steps 9 - 12 below

9. Following the previous actions use function WORK LIST CASES to delete the work item
- Select the [Del] button. The work item will be deleted
Taxpayer deceased and no capacity details held on the SA record

10. Check if the details of the executor(s) / administrator(s) are known

If details of the executor(s) / administrator(s) are known
- Enter the details on TBS
- Where the repayment is £10000 or more contact the DMB Deceased team using the ‘DMB, Estates and Trust Office’ mailbox using referral reason ‘Repayment’, for authority to proceed with the repayment (DMB will remove the PCA/No Repayment signal if authority is given)
- Where the repayment is less than £10000 issue the repayment using function ISSUE REPAYMENT FROM OVERPAID BALANCE
- Delete the work item
If the details of the executor(s)/administrator(s) are not known
- Set the deceased signal on TBS and enter the date of death if known
- Make an appropriate SA Note
Note: Do not attempt to make a repayment without capacity details. Leave the repayment on the record
- Delete the work item
11. When the capacity details are known
- Enter the details on TBS (the SA record will be updated overnight)
12. Check the record is held under OUID 201400, and if not, transfer the record to that OUID. To do this
- In Case Summary, select Office then MAINTAIN RESPONSIBLE OFFICE
- Select Auto Move and set signal to ‘N’ then select ‘OK’
- Select transfer enter OUID 201400
- Select ‘OK’
Note: If the SA record is linked to NPS, this action cannot be taken until the day after the link to NPS is broken. The SA/NPS link is broken when the ‘Last Return Required’ signal is set

Taxpayer’s address is RLS

13. Check the return to see if a new address is held

14. Where a new address is not found and the only reason for the case being on the W030 list is the RLS signal
- Delete the work list item
- Make an SA Note ‘W030 entry deleted. Case RLS’
15. Where a new address is not found and the Additional Security Check (ASC) signal is set as well as the RLS signal
- Send an eform to the RIS Preventive Risking, Referrals
- Enter ‘W030 - ASC set. Case RLS’ in the subject box
- Explain in the eform that the ASC signal is set, the case is on the W030 work list, the address is RLS and the repayment cannot be created
In function SET B/F DATE
- Enter the specific b/f date 04/04/9999
Note: It is likely that these cases will, once worked by RIS Preventative risking (RIS), be ‘locked down’ and, as such, the W030 entry will disappear from the work list

If you receive a reply to your email from RST advising you that the ASC signal has been removed and is no longer appropriate, and the address continues to be RLS, follow the guidance at step 13, or 16, as appropriate

16. Where a new address is not found and the No Repayment signal (NRS) is set as well as the RLS signal, you first need to establish the reason the No Repayment signal is set by checking SA Notes

If the SA Notes state that the NRS has been set by RST you must send an email to the RIS Preventive Risking, Referrals (mailto:xxx@xxx.xx)
- Enter ‘W030 - NRS set by RST. Case RLS’ in the subject box
Explain in the email that
- The NRS has been set by RST
- The case is on W030
- The address is RLS, and
- The repayment cannot be created
In function SET B/F Date
- Enter the specific b/f date 04/04/9999
Note: It is likely that these cases, once worked by RST, will be ‘locked down’ and, as such, the W030 entry will disappear from the work list

If you receive a reply from RST advising that the NRS has been removed and is no longer appropriate, and the address continues to be RLS, follow step 13 or 16 as appropriate

If SA Notes state that the NRS has been set, but not by RST, you must
- Delete the work list item
- Make an SA Note ‘W030 entry deleted. Case RLS’
17. Where a new address is not found and the case appears on W030 for RLS plus other reasons (excluding ASC or NRS), follow the W030 guidance given for that particular reason

If by following that guidance you are advised to create the repayment you will be unable to do this because the case continues to be RLS. In these circumstances you must
- Delete the work list item
- Make an SA Note ‘W030 entry deleted. Case RLS’
18. When a new address is found whilst reviewing the work list entry you must
- Use TBS to update the taxpayer’s address and the date of the change. This information will be used to confirm the taxpayers correct status and rate of income tax (the SA record will be updated over night)
- On the next working day, check the address has been updated and check that, where the case appears on W030 for any other reason, the relevant guidance has been followed
- If so, use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of the credit balance from the SA record. More detailed advice on making repayment is provided in subject ‘Issue Repayment’ (SAM110000 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam110000) onwards)
- Delete the work list item
Note: It may be that a new address is found at a later date. Once the correct address and the date of the change has been entered on TBS and has updated the SA record, this will ensure that a correct statement is issued. The statement will advise the customer of any credit on record and the customer will be able to claim that credit in the normal way

Welsh language signal is set

19. Where the Welsh language signal is set repayment can only be made by
- BACS
- Local Office Payable Order
20. For any repayment request where the Welsh Language signal is set, take no action to repay but send your request, together with any papers and additional instructions to

HMRC Welsh Contact CentreTy MoelwynPorthmadogGwyneddLL49 9AB

Telephone xx-xxxx-xxxx

21. Following the issue of a repayment by BACS or Local Office Payable Order the Welsh Contact Centre will
- Use function CONFIRM MANUAL REPAYMENT to record the following details
- The actual date of issue of the repayment
- Whether notification of the repayment was sent to the agent
Following the issue of a repayment by BACS, the SA computer system will note the SA record with the notifications issued

Then, for all cases, the Welsh Contact Centre will
- Use function WORK LIST CASES to delete the work item
- Select the [Del] button. The work item will be deleted
No repayment signal is set

There may be more than one reason why the ‘No repayment’ signal has been set

You must review SA Notes carefully to ensure that you establish the correct reason or reasons why the signal has been set before considering unsetting the signal

Where there are multiple reasons why the signal has been set, you must establish that none of the reasons still apply, before unsetting the signal

Obvious errors

22. From October 2016, where you are dealing with the worklist item and you identify that something is obviously wrong, S9ZB powers can be applied to correct that item. The items that can be corrected are
- Pay,tax and some state benefits
- Benefits from an Employer
- CAL7 and CAL8 entries
- FIN 1
- Class 4 NIC Exemption claims
- Arithmetical errors
You should note that that some time will have passed between capture of the return, or the amendment being made, and the action you are now taking. You must therefore make sure that
- You are taking action within the time limit which is within the 9 month period following the date the return or amendment was received
- The return is not for an Out of Date year
If the time limit has expired you cannot make the correction
- Check SA Notes to identify if a S9ZB correction has already been made to the item you now wish to correct
- If so, take no further action to correct. Follow the remaining relevant steps in the Action Guide, repay as necessary and delete the worklist item
- If not, proceed as follows
Note: A S9ZB correction may already have been made to the item you have identified as being incorrect. Under S9ZB, the customer or agent is entitled to ask for the original figures to be reinstated and may have done so. We will have reinstated the original figures without question. Where this has happened, you must not attempt to correct those figures again

If you are still within the time limit to make the correction(s)
- Follow the guidance shown in the Action Guide for 'DMS SA Return Validation and Pre-Capture Checks- Individuals and Partnerships' (http://bg.active.hmrci/tax/actionguides/40400/tax40390_main.htm)if correcting the original return or 'In time SA Individual and Partnership Amendments (http://bg.active.hmrci/tax/actionguides/40300/tax40290_main.htm)' for ‘in-time’ amendments
- You must inform the customer of any correction(s) and send SEES letter SA806 amended appropriately, as any correction will affect previous calculations or statements sent to the customer for the year
- Make an SA Note to record what you have corrected and also record the corrections under the appropriate heading on the Yield Recording Tool
After the correction has been made, make sure
- Any unnecessary `No Repayment’ signal has been unset
- If a repayment remains, create the repayment, and
- The worklist item has been deleted
Counter Avoidance Directorate Cases

23. Where the NRS/ASC is set and there is an accompanying SA Note from Counter-Avoidance which says either
- ‘Counter Avoidance (BPRA) - Repayment of £XXX.XX withheld pending Investigation’. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000), or
- ‘Counter-Avoidance - BPRA Case’, or
- ‘Counter-Avoidance - ASC set’, or
- ‘Counter-Avoidance - Repayment/overpayment of £XXX.XX reviewed by RIS PCD and passed to Counter-Avoidance. DO NOT REPAY. NRS set. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Take the following action
- Create the repayment
- Delete the W030 entry
- Enter SA Note - ‘W030 (category of case) - repayment of £XXX.XX created - Counter- Avoidance case
Note: Do not remove the No Repayment signal

Enforcement signal

24. Where the record shows an enforcement signal
- Check if the signal is out of date/historic - before referring the case by e-form to Debt Management & Banking - DMB SA Single Point of Contact Office using the heading ‘W030 DMB referral - OUID’
- Issue SEES letter SA830 to customer
- Delete the worklist entry
Deed of Assignment cases

Once the return has been captured and any SA debts have been cleared or set-offs made in respect of the taxpayer, consider set-off of any remaining assigned repayment to the assignees outstanding debts if appropriate

25. Check the SA Note for the BF date which was calculated when the Deed of Assignment was received

26. If the BF date has not yet been reached and the year of the repayment is included on the Deed of Assignment
- Select the [Del] button. The work item will be deleted
Note: Do not remove the No Repayment signal

Where any of the assigned repayment is still available after any SA debts have been cleared or set-offs made
- Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to issue the repayment by the method requested on the assignment
If no method is specified on the assignment for the repayment year(s), the repayment should be issued by Payable Order through the SA system
- Use function MAINTAIN SA NOTES following the issue of the repayment to record that the repayment under the assignment has been issued to the assignee and the amount
If the BF date has been reached, go to step 27

If the BF date has not been reached, omit step 27 and go straight to step 28

27. If the BF date has been reached and the year of the repayment is not included on the Deed of Assignment

Use function AMEND TAXPAYER SIGNALS to
- Delete the 'No Repayment' signal (unless it was previously set for some other reason. If so, follow the guidance given for that reason before removing the signal)
- Select the [Del] button. The work item will be deleted
- Arrange to issue the repayment according to the disposal information on the return/SAR or other, once any SA debts have been cleared or set offs made using ISSUE REPAYMENT FROM OVERPAID BALANCE
- Use function MAINTAIN SA NOTES following the issue of the repayment to record who the repayment has been issued to, and that the Deed of Assignment no longer applies
28. If the BF date has not been reached and the year of repayment is not included on the Deed of Assignment
- Select the [Del] button. The work item will be deleted
- Arrange to issue the repayment according to the disposal information on the return/SAR or other, once any SA debts have been cleared or set offs made using ISSUE REPAYMENT FROM OVERPAID BALANCE
- Use function MAINTAIN SA NOTES following the issue of the repayment to record who the repayment has been issued to since the year of repayment is not included on the Deed of Assignment
No Repayment signal set by Repayment Security Team

29.Check the SA Notes in detail to identify cases where the No Repayment signal has been set by the Repayment Security Team (RST - previously SRRT (Suspicious Repayment Review Team) or AAS (Attacks against the System) Swindon

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

CIS cases

Prior to April 2015, where a return contained an entry for CIS deductions and they did not compare favourably with our CISR database, the No Repayment Signal (NRS) was automatically set and the repayment claim would populate W030

From April 2015 onwards, these CIS cases will no longer trigger the NRS automatically and as a result will not populate the work list. Instead the repayment will be created and risk assessed by TRUCE (Transaction Risking Upstream in the Connect Environment)

In view of this, for all work list entries after 7 April 2015, there is no need for you to view the Individual Compliance signals when trying to establish why the NRS was set

Other cases

37. Where the ‘No Repayment’ signal has been set because earlier years returns are outstanding in a Deceased case
- Send OCAD61 letter to the Personal Representative advising that the deceased persons tax record needs to be up to date before finalising the position and confirming if there is a repayment due to the estate. However, if the Personal representative still wishes to claim repayment, he should send a written request for it
- Make an SA Note of your actions
38. If no earlier years returns are outstanding
- Unset the No Repayment signal and make repayment to the Personal Representative
- Delete the worklist entry
39. View SA Notes to identify the reason why the signal is set

40. Where the signal was set because there is a non SA debt outstanding (for example Class 2 NIC and so on)

Send an e-form to DMB – Single Point of Contact to confirm the details of the debt(s) outstanding
- Ask for confirmation that DMB are not pursuing any debts which could also be cleared by set off. (Debts pursued by Debt Management Unit (Tyneside) do not appear on IDMS)
41. If there are no other inhibiting factors and you have referred to the actions in Step 9 to check if the return information agrees with the information held on our systems, the 'No repayment' signal should be unset and any remaining overpayment should be repaid as requested by the taxpayer

42. Where the 'No repayment' signal was set for another reason such as a Class 2 NIC debt is outstanding or there is an open enquiry
- Contact the office that set the signal to obtain authority to proceed with repayment
- Where there is an open enquiry, you should contact the enquiry officer dealing with the enquiry which should be recorded in SA notes, to obtain authority to proceed with repayment
- The next action will depend on whether authority is provided or denied
- Where repayment authority is provided, use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of a credit balance from the SA system. More detailed advice on making repayment is provided in section ‘Issue Repayment’ (SAM110000 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam110000) onwards)
- Where repayment authority is denied the office that set the signal should write to the taxpayer and explain why the repayment request has been refused
Note: Where the signal has been set because an in-year repayment (or set-off) has been made, that is in trivial commutation, subcontractor or permanent cessation cases, examine the return to confirm it correctly records the in-year repayment (or set-off)

If the amount is correctly recorded
- Unset the No repayment signal providing it is not set for any other reason
If the amount is incorrectly recorded
- Refer the case for enquiry in accordance with office procedures, and
- Do not unset the No repayment signal
43. Following the previous actions use function WORK LIST CASES to delete the work item
- Select the [Del] button. The work item will be deleted
Uncleared payment present

From 7 April 2015 there were two changes to this category
- The ‘uncleared payment’ period was reduced from 30 days to 14 days, and
- W030 was no longer populated where an uncleared payment is the only inhibiting factor on the customers record
Instead, the uncleared payment(s) will be suspended until the 14 days waiting period has elapsed then the repayment will automatically be created. The only exception to this is where another inhibition factor in addition to the uncleared payment is present

Where another inhibiting reason is present, you should identify the other inhibiting reason(s) and deal with each one as instructed in this guidance under the appropriate heading

If, after dealing with the other reasons, you are told to create the repayment using ‘Initiate Repayment from Overpaid balance’ (IROB) and you are presented with a warning message ‘ Repayment request suspended due to recent payment’ you must not make the repayment. If this situation arises follow the instructions below

44. Use function VIEW STATEMENT to identify the date of creation of the most recent payment (this is the ‘created’ date on the right hand side of the statement)
- Note the date of entry of the work item onto the work list, particularly in relation to ‘today’s date’ and the payment credit date. The payment ‘created’ date will be within the last 14 days
- Select the [BF] button. You will then be taken to function SET B/F DATE
45. In function SET B/F DATE
- Enter a b/f date to the date of the most recent payment plus 15 days
- Enter a b/f note, ensuring that your initials form the first part of the note
46. When this b/f date has passed
- Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of a credit balance from the SA system. More detailed advice on making repayment is provided in section ‘Issue Repayment’ (SAM110000 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam110000) onwards)
47. Following the previous actions use function WORK LIST CASES to delete the work item
- Select the [Del] button. The work item will be deleted
Remission recorded

From 7 April 2015, Remission types 5b, 8,9,10 and type 4 under £200, will no longer populate W030. The repayment will, instead, be automatically created but Remission types 1,2,3,7 and type 4 over £200 will continue to populate the worklist

To see the amounts remitted and the remission class type, use function ‘VIEW MAINTAIN REMISSIONS’ accessible through ‘VIEW STATEMENT’

Once the remission class type has been determined, take the following action

48. Remission types 1,2,4 (over £200) and type 7 (where the SA record shows a UK address)

Send an e-form referral to DM London North-West DTO telling them:
- Referral Reason – Remissions
- Customer requests a repayment from SA
- They have remission above £200
- To check the position
- The customer’s telephone number (if further information is needed)
- The customer’s password (if call back is required)
Update SA to add a note including the e-form ID

49. Remission Type 2- deceased cases only
- Follow steps 10 - 11 above to obtain authority to repay
50. Remission type 2 - other than deceased cases

In these cases, the repayment can be created without reference to LNWRO
- Use function ISSUE REPAYMENT FROM OVERPAID BALANCE
51. Remission Type 7 -Gone abroad (where SA record still shows the address is abroad)
- Contact the National Non Residents Unit on xx-xxxx-xxxx or email NRU, Mailbox (DMB Debt Management)
52. Following the previous actions, use function WORK LIST CASES to delete the work item.
- Select the [Del] button. The work item will be deleted
Informal standover recorded

53. Identify the office that created the informal standover to obtain authority to proceed with repayment

54. The next action will depend on whether authority is provided or denied
- Where repayment authority is provided use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of a credit balance from the SA system. More detailed advice on making repayment is provided in section ‘Issue Repayment’ (SAM110000 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam110000) onwards)
55. Where repayment authority is denied the office that created the informal standover should write to the taxpayer and explain why the repayment request has been refused

56. Following the previous actions use function WORK LIST CASES to delete the work item
- Select the [Del] button. The work item will be deleted
Payable order is over £150,000

57. Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of a credit balance from the SA system. Where the amount to be repaid is more than £150,000 repayment can only be made by
- BACS, or
- CHAPS, or
- Local Office Payable Order
Note: Customers should be encouraged to receive their repayment electronically, either by BACS or CHAPS, as these are the quickest and securest methods of repayment

Check the last completed tax return and if any bank account details are shown for the customer, use these to issue the repayment by BACS

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

If no bank details are provided, you should make the repayment to the customer by Local Office Payable Order

58. Following the issue of the repayment
- If the selected method of repayment is CHAPS or Local Office Payable Order, use function CONFIRM MANUAL REPAYMENT to record the following details
- The actual date of issue of the repayment
- The CHAPS reference or Payable Order serial number as appropriate
- Whether notification of the repayment was sent to the agent
- Use function WORK LIST CASES to delete the work item
- Select the [Del] button. The work item will be deleted
BACS repayment is over £90,000,000

59. Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to repay all or part of a credit balance from the SA system. Where the amount to be repaid is more than £90,000,000 repayment can only be made by
- CHAPS, or
- Local Office Payable Order
60. Following the issue of the repayment
- Use function CONFIRM MANUAL REPAYMENT to record the following details
- The actual date of issue of the repayment
- The CHAPS reference or Payable Order serial number as appropriate
- Whether notification of the repayment was sent to the agent
- Use function WORK LIST CASES to delete the work item
- Select the [Del] button. The work item will be deleted
Electronically filed return, new taxpayer address

61. Compare taxpayer's address shown on record to taxpayer's address shown on latest return filed
- Update TBS with the taxpayer's latest address as shown on return (the SA record will be updated overnight)
62. When taxpayer's address has been updated on record
- Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to issue repayment as requested
63. Use function WORK LIST CASES to delete work item
- Select the [DEL] button and the work item will be deleted
A return charge has not been entered on the taxpayer’s record

64. Use function CREATE RETURN CHARGE to see if a return charge has been entered on the taxpayer’s record

65. Where the return charge has not been entered on the taxpayer’s record and if this cannot be done immediately
- In function WORK LIST CASES
- Select the [BF] button. You will then be taken to function SET B/F DATE
- In function SET B/F DATE
- Enter a b/f date
- Enter a b/f note, ensuring that your initials form the first part of the note
66. When the return charge has been entered on the record
- Use function ISSUE REPAYMENT FROM OVERPAID BALANCE, if appropriate, to repay all or part of a credit balance from the SA system. More detailed advice on making a repayment is provided in section ‘Issue Repayment’ (SAM110000 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam110000) onwards)
67. Following the previous actions use function WORK LIST CASES to delete the work item
- Select the [Del] button. The work item will be deleted
The repayment request is included within a return e-filed by a 'filing only agent'

68. This work item will appear when a repayment request is included in a return e-filed by a 'filing only agent' and
- The repayment is to be issued to the taxpayer by payable order, the return includes a change of address for the taxpayer(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- The repayment is to be issued to a nominee (other than a charity) by any method(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
In these cases view the taxpayer record in order to identify which of the two reasons for inhibition above apply to the repayment and deal with as detailed below

Notes:

a. Although an agent may already be noted on the SA record and the form 64-8 signal set to ‘Y’, it is still possible for a different agent, a ‘filing only agent’ to submit a return for the taxpayer

b. Agents details may be held on NPS but not on SA. You must check both NPS and SA to make sure the correct 64-8 agent information is held on both systems

69. Where it is established that the repayment is to be issued to the taxpayer by payable order and the return includes a change of address for the taxpayer, contact the taxpayer to confirm the change of address is correct

If it is established that the change of address is correct
- Issue the repayment to the taxpayer by payable order to their new address
If it is established that the change of address is not correct
- Ask the taxpayer to provide details of their correct address in writing before the repayment can be issued
If it is established that the change of address is not appropriate and the address on the SA record before submission of the return still applies
- Update the taxpayer's address on the record and issue the repayment as requested
When the taxpayer's address has been satisfactorily confirmed, issue the repayment using function ISSUE REPAYMENT FROM OVERPAID BALANCE

70. Where it is established that the repayment is to be issued to a nominee (other than a charity)

If the nominee is the authorised agent shown on the SA record for whom a 64-8 is held
- Issue the repayment as requested using function ISSUE REPAYMENT FROM OVERPAID BALANCE
In all other cases
- Contact the taxpayer to obtain their written authority for the repayment to be issued to the nominee, then
- When the taxpayer's written authority is received, issue the repayment as requested using function ISSUE REPAYMENT FROM OVERPAID BALANCE
Note: Agents details may be held on NPS but not on SA. You must check both NPS and SA to make sure the correct 64-8 agent information is held on both systems

71. Where it is established that the repayment is to be donated to charity, contact the taxpayer and inform them that it has not been possible to send their repayment to charity from their SA return

Advise them that it can be issued to them immediately by payable order, or alternatively if they now require that the repayment be sent direct to their bank account or another nominee, then their written repayment request is required

When the taxpayer has confirmed their choice of repayment method and their written request is received if appropriate, issue the repayment using function ISSUE REPAYMENT FROM OVERPAID BALANCE

72. Following the previous actions use WORK LIST CASES to delete the work item
- Select the [Del] button. The work item will be deleted
A combination of inhibiting factors are present

This work item will appear where more than one inhibiting factor is present

73. View the taxpayer record to identify the inhibiting factors that apply and deal with each one as detailed above

74. Following the previous actions use WORK LIST CASES to delete the work item
- Select the [Del] button. The work item will be deleted
Maximum credits exceeded

This work item will appear where the automatic repayment function is unable to create the repayment because there are more than 150 credits making up the repayment amount

75. Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to issue the overpayment in two or more repayment amounts

76. Following the previous actions use WORK LIST CASES to delete the work item
- Select the [Del] button. The work item will be deleted
Online voluntary returns and Potential Over-repayments

This work item will appear when an online return is submitted with an employment page, a repayment is calculated as due and there is no issue date for the return

Note: Category A has been created to identify cases where a voluntary return has been filed with an employment page, resulting in a repayment due, which may have already been issued via NPS reconciliation but not declared on the return at box 1 of page TR6. The No Repayment signal will be automatically set on receipt of the return as the SA record is not live/linked to NPS

Note: Category H has been created to identify cases where multiple returns (this could be a combination of Voluntary and Issued returns) have been filed and depending on the order in which they are processed by the system, this may result in worklist entries created under both category A and H. In the case of multiple returns each return will have a separate work item created i.e. 2019 to 2020 voluntary return will create a category A entry on the worklist. The following 2020 to 2021 Issued return will create a category H entry on the worklist to indicate worklist criteria from voluntary return already met. The No Repayment signal will be automatically set on receipt of the return as the SA record is not live/linked to NPS

77. Check worklist for associated items for the same customer to work in conjunction

78. Identify the amount and date issued of the repayment from NPS Reconciliation Summary

79. Follow the guidance at PAYE93005 (https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye93005) to repair the return with the repayment value for the same year
- Do not repair the return if there is no repayment showing as issued on NPS for the same year
80. Remove the No Repayment signal

81. Update SA notes explaining the actions taken
- Close the work item(s)
- Complete the WL30 Data spreadsheet with required details
82. Following the previous actions use WORK LIST CASES to delete the work item
- Select the [Del] button. The work item will be deleted