Maintain charges (financial) by IT system: Maintain charge (financial) in SAFE: Write-offs and waivers in SAFE
Manual write-offs and waivers
Where, following the guidance in DMBM725000, a write-off or waiver (remission) needs to be made to:
- part of a charge
- a whole charge, or
- several charges
the Write-off / Waiver function is used.
A user with the appropriate roles and access can perform the write-off by using either the customer reference or the charge reference.
If the customer reference is used, SAFE will display all items on the customer account that can be written off / waived. The user can then select one or more charges to be written off / waived. If a partial write-off / waiver of an outstanding amount is to be made; only the amount required should be entered.
If the charge reference is used, only that charge will be returned on the screen.
Where a charge previously working in IDMS is written off / waived, an update will be sent to IDMS.
In all cases, the write-off / waiver reason code must also be entered. This is the same as the revenue loss type which is described in DMBM730020.
The reason code can be selected from a dropdown menu.
Write-offs / waivers feed through the SAFE accounting processes to the Write-off / Waiver report and are then included in the Direct Taxes Revenue Losses Annual Report.
Automatic write-offs and waivers
SAFE applies the standard write-off and waiver rules to small outstanding amounts. Where this occurs, the clearing reason displayed on the screen will be Automatic Write-off / Waiver.