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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: amending a charge

If exceptionally it is necessary to alter a SAFE charge, having followed the process in COG915140, you must ask the Centralised SAFE Team to amend the charge.

You should complete a SAFE charge amendment stencil (SAFE - LC Class 6 amendment stencil) (available in SEES) and send this to SAFE,Team Edinburgh. Include in the subject line ‘Amendment’.

The SAFE Team will enter the new amount on SAFE.

For instalment offers you must also amend the instalment breakdown to match the revised total.

In certain circumstances the SAFE Team may be unable to amend a charge. In these cases you should treat the charge as a non SAFE charge and follow the procedures in the Debt Management and Banking Manual at DMBM121005 (Non ECS charge not cutover to SAFE).

If the amendment results in an overpayment you must submit the appropriate stencil, see COG915120, the completed stencil should be sent via EFORM to the Destination office as reflected at the top of the stencil.