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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
Updated
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Amend payment: claim to adjust payments on account: processing a claim to adjust PoA (Action Guide)

To process a valid claim to adjust payments on account consider steps 1 - 13 below. The Guide is presented as follows

  Steps 1 - 7
   
  Step 8
  Steps 9 - 11
  Steps 12 - 13

 

For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.

 

How to process a claim

1. Attend to any accompanying payment without delay
   
2. Aim to process the claim on the day of receipt after checking the validity - see subject ‘Validity of claim to Adjust Payments on Account’ (SAM1040)
3. Ensure that the payments on account proposed in the claim are correct according to the rules for adjusting payments on account (SAM1110)
4. If so, follow the action guide for Form SA303/ claims to reduce payments on account for instructions on how to process the claim to adjust.
5. Select from the SEES Notes Paster under Self Assessment - Returns - Claim to Reduce section, the SA Note
  * ((Post/Eform/Telin) received on (date), payments reduced to £ (amount) each instalment. SA614 issued (date.))
6 Use function AMEND TAXPAYER SIGNALS to check for the presence of a current time to pay (TTP) arrangement. Where an arrangement exists, advise the monitoring office so the arrangement can be reviewed.
  Note: If the Free Format Notes field does not show the TTP monitoring office use function MAINTAIN SA NOTES to look for this information
7. If you processed the claim in Banking Operations, pass the claim, copies or details of letters issued to taxpayer / agent and any note of explanation to the office with processing responsibility

No payments on account set up

8. If your office is the taxpayer’s office with processing responsibility delay processing the claim until the return for the previous year is captured
   

Return has been captured or determination made

9. Ask the taxpayer to confirm the year of the claim
   
10. If the taxpayer indicates the claim is for the year following the year of return (or exceptionally the year of determination) note the claim and follow the steps above as appropriate
11. Where the taxpayer says the year is correct, note the claim papers and
  * Explain that the claim does not alter the payments on account, as these
  * Were fixed when the return was captured, or
  * Can only be adjusted by processing of an SA return for the year of determination

Warning - There is an open enquiry - pass to enquiry case owner

12. If you are in Banking Operations pass the claim to the office with processing responsibility with a note explaining the claim cannot be processed without the authority of the Enquiry Officer
   
13. If you are in the office with processing responsibility use function VIEW COMPLIANCE SUMMARY to identify if there is an open enquiry. If so, contact the Enquiry Officer for permission to proceed.