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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Ordinary Cause: Amendments to ITSA and CTSA - claims to adjust

A defender may make a claim to adjust a Self-Assessment Payment on Account (SA POA) at any time before 31 January following the year of assessment. You will find more information on this subject in the Self Assessment (SA) Manual.

The due date of the adjusted amount is not effected and you should maintain the momentum of your collection activity.

If the service office or Accounts Office receives a valid claim to adjust they will amend the SA record.

Prior to decree

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If the POA is reduced

  • recalculate the interest on the revised amount and
  • minute for decree for the reduced amount

If the POA is increased

  • recalculate the interest
  • request payment of the revised amount from the defender and
  • advise him that if payment is not made you will continue with the ordinary cause action.

After decree

If the POA is reduced to nil and no other liability is included in the claim

  • do not take any further action to enforce decree

and

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If the POA is reduced

  • recalculate the interest
  • notify the defender and ask for immediate payment of the reduced sum plus the costs and where payment is not made
  • enforce the decree in the normal way.

If the POA is increased

  • advise the defender and
  • request payment for both

    • the sum in the ordinary cause action and
    • the amount of the increase.

In the absence of payment

  • continue with ordinary cause action for the sum in decree and
  • commence a further ordinary cause action for the amount of the increase.