EM6408 - Contract Settlements: Acceptance: SAFE - Amending a Charge
The guidance about contract settlements at EM6000+ only relates to direct tax. You must never include VAT or VAT penalties in a contract settlement.
If, exceptionally, you need to amend a SAFE charge you must put the request in writing to the SAFE Nominee including the following details
- the charge reference
- whether to increase or reduce the charge, and
- the amount of the increase or decrease.
If the amendment is to an instalment offer, you must specify which instalments need changing so that they match the revised total.
If the SAFE Nominee tells you they cannot amend the charge for any reason, you must complete a SAFE 2 (S) Charge Amendment Stencil and send it directly to the SAFE Unit in Accounts Office Shipley. You will find this stencil in SEES>Forms and Letters.
If a repayment is going to arise from the charge amendment, you must follow the instructions in EM6417. You should normally seek authorisation to make a repayment before you ask the SAFE Nominee to amend the charge.
If the amendment generates an overpayment which requires reallocating, you must write to the SAFE Team in Shipley. You should explain precisely how you want the overpayment reallocating. You will need to include the SAFE charge reference number and the relevant reference number for the Head of Duty you want to transfer the overpayment to. If the reallocation is to SA, you will also need to complete a SA331.
Action by SAFE Nominees
On receipt of a request to amend a charge, you must use the SAFE role 'Maintain Charge' to amend the charge. This role may not allow amendments to a charge on line if
- any part of the charge (or any part of an associated interest charge) has been remitted, or
- the charge was raised pre-SAFE and only part of the charge transferred onto SAFE, or
- the charge was raised and fully paid pre-SAFE.
In these cases you should tell the enquiry officers why they cannot amend a charge, and advise them to send a SAFE 2 (S) directly to the SAFE Unit.
