»Ê¹ÚÌåÓýapp

This subject is presented as follows.

Purpose of the list
How often should the list be reviewed?
Who does what?
When are new entries added?
Reasons for entry
Sorting and filtering - Options and recommendations
»Ê¹ÚÌåÓýapp normal next action function
Automatic deletion
Manual deletionÌý

Purpose of the list

»Ê¹ÚÌåÓýappre are two versions of the Overpayments Review List.

• LOPU is the update version.
• LOPN is the view only version.

»Ê¹ÚÌåÓýapp Overpayment Review List is available in Debt Management offices and in the CT Unit Cumbernauld. »Ê¹ÚÌåÓýapp purpose of the work list is to allow you to review cases where there is a potential repayment or reallocation.

How often should the list be reviewed?

»Ê¹ÚÌåÓýapp Overpayments Review List is an immediate action work list. You must review it daily and deal with any entries immediately.

Who does what?

»Ê¹ÚÌåÓýapp list must be dealt with by those users nominated by the senior office manager.

When are new entries added?

COTAX adds entries to the Overpayment Review List daily where cases satisfy the reasons for entry.

Reasons for entry

Cases appear on the Overpayment Review List (LOPU) when automatic reallocation or repayment of an overpayment is inhibited due to one or more of the following reasons.

Reason	Reason for entry shown on work list
»Ê¹ÚÌåÓýapp overpaid AP is subject to enforcement proceedings.	LA-ENF
»Ê¹ÚÌåÓýapp of the overpaid AP is .	RFI
»Ê¹ÚÌåÓýappre is a manual remission posting (posting type RMM) on the overpaid AP.	Manual remission
»Ê¹ÚÌåÓýapp overpaid AP has a class 10 only remission.	Class 10 remission present
»Ê¹ÚÌåÓýapp overpaid AP has the clerical interest indicator () set to ‘Yâ€� and the AP is subject to enforcement proceedings.	Clerical interest set on overpaid AP
»Ê¹ÚÌåÓýapp targeted AP is subject to enforcement proceedings.	Underpaid AP is LA
»Ê¹ÚÌåÓýapp pursuit status of the targeted AP is RFI.	Underpaid AP is RFI
A manual remission posting (posting type ‘RMM�) is on the targeted AP.	Underpaid AP has a manual remission
»Ê¹ÚÌåÓýapp targeted AP has the clerical interest indicator set to ‘Yâ€� and the AP is subject to enforcement proceedings.	Clerical interest set on underpaid AP
»Ê¹ÚÌåÓýapp company is insolvent.	Company is insolvent
»Ê¹ÚÌåÓýapp pursuit status of the company is RFI.	Company is RFI
Underpaid APs exist for this particular group payment participator.	Underpaid AP in group payment arrangement
This participating company’s AP is within a group payment period which is either ‘open�, ‘closed' but not ‘cleared�.	GPP - payment not posted to tax
A payment exists on an AP which has had no charge raised and is now superseded.	Stranded payment

Other conditions cause the case to be entered onto the Overpayments List (LOPD) in the responsible office.

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Sorting and filtering - Options and recommendations

Before you start to work cases, you may want to sort and filter the work list to make it more manageable. You can do that by using any of the criteria below. »Ê¹ÚÌåÓýapp criteria shown in bold are those you may find most useful when filtering the Overpayments Review List.

• District.Ìý
• Reference.
• Name.
• Amount overpaid.
• AP number.
• B/F date.
• B/F note.
• Ceased/struck off date.
• E-filed return.
• Entry date.
• Interest reviewed.
• Open enquiry case.
• Participator.
• QP case.
• Reason for listing.

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»Ê¹ÚÌåÓýapp normal next action function

»Ê¹ÚÌåÓýapp normal next action function is VPPD (View Payment and Posting Details).

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Automatic deletion

Cases are automatically deleted from the work list when any of the following apply.

• A repayment or reallocation is made which clears the overpayment.
• »Ê¹ÚÌåÓýappre is a change of liability which clears the overpayment.
• »Ê¹ÚÌåÓýapp case is transferred to a new office. »Ê¹ÚÌåÓýapp case automatically appears on the new office work list.

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Manual deletion

You must not manually delete a case from this work list whilst an overpayment still exists on the AP. Once the overpayment has been cleared, COTAX automatically deletes the case from the list. (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)Ìý

See COM126011 for a list of functions to use in particular situations.