The ENF 12 is for use where tax is to be discharged (
IHTM30504) as irrecoverable or
Item 1 should be completed so as to indicate clearly, where appropriate, the grade of officer to whom the case is referred for authorisation and their team. The appropriate class letter or number should also be shown. This information is found in the tables for:
The class should be completed, bearing in mind the instructions
IHTM30508) and (
Item 1 should be signed by the officer who is authorised to make the remission. The authorised officer should indicate whether or not they are in Debt Management, indicate their grade and impress their embossing stamp on the Enf 12.
Item 2 is self explanatory
Item 3 is self explanatory. A copy of the Enf 12 is retained by Business Administration Team as part of the central record of remissions.
Item 4 is self explanatory
The Enf 12 should be signed and dated when prepared.
Classified returns of all remissions of interest, non-statutory remissions and irrecoverable assessments (showing the file reference, the surnames of the transferors and the tax and interest involved) are compiled in Business Administration Team. An annual return is made to HMRC Finance, Worthing for inclusion in the accrual accounts. Quarterly and annual returns are also sent to Debt Management & Banking, Process and Strategy Group, Shipley..
If tax or interest which has been remitted or discharged as irrecoverable is subsequently paid, refer to the relevant instructions ( IHTM30505).