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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Interest, penalties and surcharge: interest: amending the relevant date - examples

The following five examples are of circumstances when the Review Interest Network Officer should amend the relevant date(s). Where ‘Auto’ is shown in brackets the computer automatically sets the date, where ‘Man’ is shown, function AMEND RELEVANT DATES should be used to change the due date of payment.

Example 1: Return issued on or after 31 October following the end of the return year. No failure to notify.

Balancing charge due date 1st payment on account due date 2nd payment on account due date
     
3 months and 7 days after the date of issue of the return (Auto) 3 months and 7 days after the date of issue of the return (Auto) The later of
  • 31 July (Auto)

    Or

  • Balancing charge due date (Auto)

Example 2: Return issued on or after 31 October following the end of the return year. Failure to notify case.

Balancing charge due date 1st payment on account due date 2nd payment on account due date
     
31 January (Auto) 31 January (Auto) 31 July (Auto)

Note: This will only be set automatically if the Failure to Notify (FTN) signal is set on the SA record before the return is captured. It is normally set when the return is issued. If it is not set before the return is captured, you will be able to amend the relevant date manually after capture using function AMEND RELEVANT DATES.

Example 3: Revenue Calculation case. Return received before 31 October (30 September for years up to and including 2006-07) following the end of the return year but not processed until after 31 December. No failure to notify.

Balancing charge due date 1st payment on account due date 2nd payment on account due date
     
30 days after notification to taxpayer by letter or statement of the amount due (Man) 30 days after notification to taxpayer by letter or statement of the amount due (Man) The later of
  • 31 July (Auto)

    Or

  • 30 days after notification to taxpayer by letter or statement of the amount due (Man)

Example 4: Revenue Calculation case. Return issued after 31 July following the end of the return year and received within 3 months and seven days after issue (2 months and seven days after issue for years up to and including 2006-07). No failure to notify.

Balancing charge due date 1st payment on account due date 2nd payment on account due date
     
The later of    
  • 31 January (Auto)

Or, where return processed after 31 December

  • 30 days after notification to taxpayer by letter or statement of the amount due (Man) The later of
  • 31 January (Auto)

Or, where return processed after 31 December

  • 30 days after notification to taxpayer by letter or statement of the amount due (Man) The later of
  • 31 July (Auto)

Or, where return processed after 31 December

  • 30 days after notification to taxpayer by letter or statement of the amount due (Man)  
      and
3 months plus 7 days after issue (Auto) and
3 months plus 7 days after issue (Auto) and
3 months plus 7 days after issue (Auto)

Example 5: Revenue Calculation case. Return issued after 31 July and received later than 3 months and 7 days after issue (later than 2 months and 7 days after issue for years up to and including 2006-07). No failure to notify.

Balancing charge due date 1st payment on account due date 2nd payment on account due date
     
The later of    
  • 31 January (Auto)

Or, where return issued after 31 October

  • 3 months plus 7 days after issue (Auto) The later of
  • 31 January (Auto)

Or, where return issued after 31 October

  • 3 months plus 7 days after issue (Man) The later of
  • 31 July (Auto)

Or, where return issued after 31 October

  • 3 months plus 7 days after issue (Man)