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HMRC internal manual

Debt Management and Banking Manual

Account Reconciliation: SAMAS and FCR reports

Self Assessment Management Accounting System (SAMAS)Management account information provided by SAMAS is used to agree the credits and debits posted to the SA system.

The checks that take place daily involve

  • agreeing the transfers to and from OAS
  • comparing the dishonoured payments totals
  • agreeing SA receipts with SA amounts on the Forecast Clearance Report (FCR).

Forecast Clearance Report (FCR)The FCR gives details of the dates that HMRC receives credit (the clearance date) for the different types of payment processed in Banking. All payments processed are included except those for Network Units.

After the SA amounts on the FCR are agreed the report is sent to the Statistics and Economics Office.

NIC PayoverSAMAS account reports also provide information for the purposes of

  • arranging the payover of Class 4 NIC receipts to DSS and DHSS (Northern Ireland)
  • banking receipts reconciliation for all accounting systems.The information needed to reconcile the allocation of Banking receipts on forms C3(Z) and C3Q(Z) is extracted periodically on pre-determined days from SA reports.