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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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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

  Steps 1 - 3
   
  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: If a return for 2001-2002 or later years is unlogged, any freestanding credit created automatically from that return will be cancelled automatically by the computer system.

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 |

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 |