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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: miscellaneous charges: Section 350 Assessments

Section 350 payments due date

Section 350 charges are always due and payable on the 1st January following the year of assessment.

How Section 350 assessments arise

Section 350 ICTA1988 assessments are issued to recover tax on payments within section 349(1) and 349(2) ICTA. They are separate from any SA return that a taxpayer may have to make and so fall outside the SA system. The assessments are accounted for on the Accounts Office Schedule D system as special assessment (‘S’ file indicator).


Interest is chargeable under Section 86 TMA 1970 any S350 assessment issued after 31 January 2001 for 1999/2000 and later years where tax is paid late. Section 350 assessments for the years 1998/99 and earlier, are not-interest bearing, irrespective of the date of issue.

The relevant date from which interest accrues is always 31 January following the end of the year of assessment. This date is not affected by any stand-over or amendment.

How the charge will be presented

The charge will be presented on an IDMS clerical review work list on the same basis as other assessed taxes charges.

Section 350 assessments are shown with the check character S on the work list. However because this check character is not unique to these assessments, you must check all items on the clerical review work list with the check character S in the reference number to the HOD system before any action.

If the charge is a Section 350 assessment the due date on the HOD system should be the 1s t January following the year of assessment. If this is not the case contact the responsible processing office for instructions. If necessary the interest package must be corrected on IDMS to reflect the proper due date and the case BF’d accordingly.