IHTM31022 - Assessment principles: reminding for payment of assessments

1st review

When to review

After you have issued a calculation for tax "not in dispute" (including an instalment assessment) set the first review for 28 days after

• the date of the calculation

or

the due date ( IHTM30151),

whichever is the later.

• If the assessment is suitable for reminding delegation to a registry Pay Band E within your team, note ‘P’ in the action column on your file cover in red.
• If delegated reminding is not appropriate, enter ‘T(P)’ in the "action" column.

Reminding action

To be fair and consistent to all taxpayers, issue your first reminder on time. To print a reminder,

• access your list of outstanding reviews from the “Reminders” option button on the case index page ( IHTM31112) of COMPASS

and

• select your assessment records from the list and add them to the “print” list.

Keep a copy of the reminder on your file or manually note the date you issued it in the notes box of your file copy of the original assessment.

Set your second review for 28 days after the date of your reminder. Note “P(DMB)” in the “action” column of your file cover if you wish to delegate the second review.

2nd review

If you have not received full payment after 56 days from issue of your assessment, you (or the delegated registry E2) must send the case to DMB using form DMB1 to pursue the debt.

If the amount due has been challenged, withdraw the assessment and revise your calculations to reflect the minimum amount due.

Consult DMB if the taxpayer requests time to pay ( IHTM38321).

Procedures in Edinburgh

In Edinburgh, you will undertake slightly different payment reminding action ( IHTM32035).