SAM50040 - Debt and return pursuit: overview: remission

The term ‘remit’ or ‘remission’ applies to remissions and write-offs, both of which are now known as ‘revenue losses’. Remission ‘class’ is now known as revenue loss ‘type’.

Do not process multiple remissions/cancellations against the same charge on the same day as this causes problems for the CESA system. If you need to do this, please wait overnight  before continuing with your next action.

Only offices in Debt Management and Banking (DMB) have access to remission functions in SA.

SA has 2 remission functions which you can access through VIEW STATEMENT. These are

• REMIT LIABILITY
• MAINTAIN REMISSIONS

Function REMIT LIABILITY is only available if you have the Charge Remitter role. Within this function you can remit one outstanding charge at a time or all outstanding charges at the same time.

Function MAINTAIN REMISSIONS is available if you have the Charge Remitter role or Clerical Caseworker - Collection.

When considering remission, you must take into account all known debts, not just SA debts. Debts also include liabilities not yet due.

You can find additional guidance on remission and remission cancellation procedures that apply to SA debts in the Debt Management & Banking Manual (DMBM725000).

You can also find general guidance on remission procedures at DMBM725000, covering

• Who may authorise remission
• Which classes of remission may be authorised in HMRC Offices
• Requirements to be satisfied for each class of remission
• Monetary limits applicable to each remission class
• Security and quality assurance

Note: Do not remit an amount in order to reduce a balancing payment to below £3000 as a means of transferring it to PAYE for coding out.