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HMRC internal manual

Debt Management and Banking Manual

Account Reconciliation: Introduction

IntroductionThere are a number of checks that are need to be made to ensure all credits and debits directed to SA are allocated or posted to the correct customer records.

Once these checks are complete the information is used to determine the payover of Class2 NIC and to reconcile the credits allocated to all DMB Banking systems. The SA figures on which the payover is based are extracted by HMRC Finance.

The information used to carry out these checks and to inform the payover and reconciliation processes is provided by the Self Assessment Management Accounting System (SAMAS). Regular printed reports are generated automatically from SAMAS to enable regular checks to be carried out.