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HMRC internal manual

Self Assessment Manual

Amend payment: claim to adjust payments on account: recovery of payments on account and costs

The taxpayer remains liable for the full costs incurred in distraint or court action where a claim to reduce payments on account is preceded by

  • A levy (poinding in Scotland), or
  • Judgment (decree in Scotland)

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

Even where a claim is invalid, see subject ‘Validity of claims to adjust payments on account’ (SAM1040), it may influence the action taken to pursue an unpaid SA liability.