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HMRC internal manual

Self Assessment Manual

Assessments: stand-alone assessments: amending SA payments on account

When you make a Revenue Assessment for a year 1995-96 or later you’ll have to consider if the SA payments on account for the year following, the year of assessment, require amending.

As rule, the first and second payments on account should reflect the customer’s liability for the previous year. Any balancing payment or repayment is sorted out when the current year’s liability is known, based on the SA tax return.

If the liability for a particular year is increased, then the following year’s payments on accounts may need to increase by a similar amount. This will then determine the correct dates from which interest is payable.

Use the following tables to determine whether or not the payments on account for the year following the year of assessment should be increased, following the issue of the assessment.

Revenue Assessment Type: Discovery

Year of assessment Consider amending following year’s POA
1995-96 or later - Consecutive years Yes
1995-96 or later - Final year Yes
1995-96 or later - Only year No

All other Revenue Assessment types

Year of assessment Consider amending following year’s POA
All years No

If an amount assessed is subsequently stood over pending the determination of an appeal you must also consider reducing the following year’s payments on account.

Note: If a claim to adjust payments on account has already been recorded for the following year, there’s unlikely to be any change to the amounts displayed in function VIEW STATEMENT. These amounts are the customer amounts, resulting from the customer’s claim to adjust. To view the revised amounts use function MAINTAIN PAYMENTS ON ACCOUNT.