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HMRC internal manual

Enquiry Manual

Concluding the Enquiry: Non-Contract Settlements: General Payments on Account

Where a general payment on account has been made during the course of the enquiry it will be held in SAFE. If an enquiry is settled by amendment the details of the revised charges are notified directly onto the taxpayer’s record. This can happen for example, where an SA adjustment is made. The SA system may therefore issue statements for the revised charges which do not take into account the general payment on account already made.

In such cases, you should, send a ‘SAFE stencil Transfer of payment to other HODS’ form to the Miscellaneous Charges Team, Accounts Office, Shipley. The form is available in SEES forms and letters. You should complete the form at the same time as making arrangements for the amendment of the appropriate assessments.

A copy of the form should be retained in the taxpayer’s file or stored electronically.