EM1941 - Working the enquiry: general payments on account: unexpected payment on account
If you receive an unexpected payment on account, or a request for a SAFE reference to make a payment, consider your response very carefully.
In all such cases, you must issue a letter containing a disclaimer. The purpose of the disclaimer is to make it clear to the customer that:
- the payment will only be accepted as a payment on account
- if they choose to make a payment, this does not mean that HMRC agrees with the amount they owe
- acceptance of the payment does not imply agreement to settle on the customer's terms or acceptance of any offer that has been made
- the payment does not commit either the customer or HMRC to a particular course of action if we are unable to reach agreement. For example, if HMRC issues a decision that carries appeal rights and the customer disagrees with it, they will still be able to appeal
If they have only requested a payment reference without making a payment, include this message in the letter with the payment reference.
If you are working towards settling the case by contract, you must also treat any payments received before we have accepted a letter of offer as payments on account for accounting purposes
- If the payment is expressed to be 'in full settlement' of your enquiries, or words to that effect, see EM6343.
- If the payment is accompanied by
- an offer for a substandard amount, or
- an offer for the amount sought but which cannot be accepted locally, see EM6402.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)