The ENF 12 is for use where tax is to be discharged (
IHTM30504) as irrecoverable or
remitted.
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 (
IHTM30541).
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).
