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HMRC internal manual

Self Assessment Manual

Assessments: non SA assessing: amendments to pre-SA 1995-96 schedule D assessments

Archived record for CODA assessments

Existing CODA assessment details have been archived to central Controlled Access Folders (CAF) controlled by Local Compliance and Specialist PT and the charge details will be held in a CAF owned by DMB. It is important that you check both the charge status and the assessment details before taking action.

Note: If the charge was not cleared at decommission (30 October 2010), for example stood over, the charge will have been cut over to SAFE. The charge can be amended in SAFE.

If the charge has been archived, any amendment to the charge will be recorded and any repayment request actioned by sending the Repayment Stencil (SAFE 1 (new)) and the Charge Amendment Stencil (SAFE 2 (new)) to the Work Area Mailbox entitled DMB Banking and Tracing WAM, under the Compliance work area using the heading ‘SAFE Repayment’.

The SAFE stencils can be found on the Strategic Accounting Framework Environment (SAFE) website. This site can be found by following the A to Z index on the Intranet.

Where an amendment is required, use SEES assessment letter SEES 312(Z). The SEES 312(Z) letter can be found in the SEES menu under the ‘SA’ category. When you enter the figures in the form, the agents copy, if selected and the file copy, will automatically be populated. However, the rates to be used and the tax due figure must be entered manually as there is no automatic calculation function.

The relevant notes (312(Z) Notes or 312(Z) Agent Notes) should be printed separately and attached to the 312(Z) before issue. Both versions of the notes cover two pages and therefore, where possible, the notes should be duplex printed.

If the charge has been reduced and a repayment of tax is due, the nominated SAFE user should complete the Repayment Stencil (SAFE 1(new)) and send them to the Work Area Mailbox (WAM) entitled DMB Banking and Tracing WAM, under the Compliance work area, using the heading ‘SAFE Repayment’.

Note: Repayments can only be made using this process.