IHTM32035 - BU dates: payment BU dates

Whenever

• a calculation of tax is raised, and
• on every subsequent review until the calculation is either paid or cancelled

you should add a payment BU date in red ink. This is in addition to the general BU date ( IHTM32032).

The date will normally be set for either

• 28 days after the calculation is prepared, or
• 28 days after the tax is due

whichever is the later.

In Edinburgh different procedures apply ( IHTM32245) and when you issue a calculation, you should mark two payment review dates in consecutive boxes on the file – one for 28 days and one for 50 days. Alongside the 28 day BU date you should put ‘PRD’ (in red ink) in the action column. For the 50 day review you should include (again in red ink) ‘DMB’ in the action column. If you are issuing an assessment but holding onto the file you should phone the registry and ask them to enter the review dates on ALF ( IHTM03000).

The reminding process in all locations has been automated ( IHTM32241) and reminders are generated by Compass.