DMBM121010 - Maintain charges (financial) by IT system: Maintain charge (financial) in SAFE: Write-offs and waivers in SAFE
Manual write-offs and waivers
Where, following the guidance in DMBM725000, a write-off or waiver (remission) needs to be made to
- part of a charge
- a whole charge, or
- several charges
the Write-off / Waiver function is used.
A user with the appropriate roles and access can perform the write-off by using either the customer reference or the charge reference.
If the customer reference is used, SAFE will display all items on the customer account that can be written-off/waived. The user can then select one or more charges to be written-off / waived. If a partial write-off / waiver of an outstanding amount is to be made; only the amount required should be entered.
If the charge reference is used, only that charge will be returned on the screen.
Where a charge previously working in IDMS is writtenoff/waived, an update will be sent to IDMS.
In all cases, the write-off / waiver reason code must also be entered. This is the same as the remission class which is described in DMBM730020.
The reason code can be selected from a drop-down menu.
Write-offs / waivers feed through the SAFE accounting processes to the Write-off Waiver report and are then included in the Direct Taxes Revenue Losses annual report.
Automatic write-offs and waivers
SAFE applies the standard write-off and waiver rules to small outstanding amounts. Where this occurs, the clearing reason displayed on the screen will be Automatic Write-off / Waiver.
