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HMRC internal manual

Self Assessment Manual

Repayments: issue repayment: cancelling / amending a freestanding credit (Action Guide)

When a freestanding credit on the SA record is to be cancelled or amended, or the EDP of the credit is to be amended, follow steps 1 - 5 below. The guide is presented as follows

Cancelling a freestanding credit Steps 1 - 3
   
Amending a freestanding credit Steps 4 - 5

 

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

Note: In cases where the repayment created by the credit has been made by Payable Order, before cancelling the Free Standing Credit, you should check if it has been cashed and if not request cancellation following the guidance at SAM110041. Then, when the PO has been cancelled and authority has been obtained to reissue the repayment, if appropriate, the credit can be cancelled and recalculated as necessary.

Cancelling a freestanding credit

| 1. | Use function VIEW STATEMENT to | || |   | * Select the statement showing the freestanding credit * Enter the line number on which the freestanding credit appears in the Select Line field, and * Select the [View] button. You will then be taken to function CANCEL FREESTANDING CREDIT | | 2. | In function CANCEL FREESTANDING CREDIT | |   | * Select the [Cancel] button. The credit previously entered on the SA record will be cancelled | |   | Note: This will reverse any previous allocation where the original credit was allocated to a charge or repayment | | 3. | Use SA function MAINTAIN SA NOTES to enter a brief note recording the fact that the freestanding credit has been cancelled |

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Amending a freestanding credit

| 4. | If you want to amend either a manually created or automatically created freestanding credit | || |   | * Follow steps 1 and 2 above to cancel the original credit
 
And | |   | * Use function CREATE FREESTANDING CREDIT to enter the revised details | | 5. | Use SA function MAINTAIN SA NOTES to enter a brief note recording the fact that the freestanding credit (amount and / or EDP) has been amended |