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HMRC internal manual

Debt Management and Banking Manual

Maintain charges (financial) by IT system: Maintain charge (financial) in SAFE: Standovers in SAFE

The function Maintain Charge is used to post or amend a standover on a SAFE charge.Within the function the user selects the standover option.

If the whole charge is being stoodover, the system will check to see if a full standoveralready exists. Where it does, a system message will be displayed. Where a partialstandover exists it will be overwritten by the full standover.

Where all or part of an existing standover is to be released, either

  • enter the new standover value by inputting the new partial amount to be stood over, or
  • cancel the standover if it is to be reduced to nil.

The system will set a Dunning Lock (see DMBM131015) forstoodover amounts and this will be visible when viewing Customer Accounts.

Unlike most Head of Duty systems where amounts stoodover are recognised as accountingadjustments, in SAFE these amounts are reflected in the collectible balance analysis butare not treated as accounting adjustments.

A charge amendment will automatically reduce a standover to zero.

If the taxpayer pays more than the amount collectible and an amount is standing over thepayment will be allocated to the collectible amount only. The excess will be put toUnallocated Payments and be subject to payment clearing rules.

A payment application will be issued after a standover is processed and after a chargeamendment where a balance is outstanding.

Subject to management requirements a report can be produced for each charge raising officeto enable amounts stoodover to be reviewed.

Suspend Collection

In SAFE, collection is suspended by applying a Dunning Lock and this is achievedthrough using the function Manage Charge – Inhibit Reminders. See DMBM131015.

The Dunning Lock can be set against the whole charge or duties within the charge. Thereason code for the Dunning Lock should be entered.

One of the main reasons for suspending collection is to refer an enquiry from the customerconcerning the charge to the charge raiser. In other Head of Duty systems the referral tothe charge raiser transfers responsibility for the suspended charge to the charge raiser.In SAFE when the Dunning Lock is set the responsibility for resolving the customer’sconcern rests with the officer who set the lock. A strict B/F should be maintained toensure the customers concerns are dealt with as soon as possible and the Dunning Lockreleased. The Dunning Lock can be cancelled at any time.

Cases where the Dunning Lock is set can be identified through the ad-hoc ManagementReporting facility in SAFE.