SAM1041 - Amend payment: claim to adjust payments on account: validity of claim to adjust payments on account (Action Guide)
To check the validity of a claim to adjust payments on account consider steps 1 - 14 below. The Guide is presented as follows
For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.
Check the validity of a claim
| 1. |
Confirm that a claim to adjust payments on account is valid by checking that the claim |
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- Is in writing, including by fax, or made using SA Online
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- Gives a reason for reduction
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- Is signed by the taxpayer or agent
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- Is received before the 31 January following the end of the tax year
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- States what the adjusted payments on account are or provides sufficient information for you to deduce the amounts - see ‘Rules for adjusting payments on account’ (SAM1110)
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| 2. |
If the reason for reduction is that payments on account for 1996-97 have been set up in the wrong amount, refer the claim to the taxpayer’s office with processing responsibility if you are not that office. The office with processing responsibility is to consider amending the payments on account - see section ‘Amend payments on account’ (SAM2000 onwards) |
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Request to adjust is valid
| 3. |
Process the claim if it is valid - see subject ‘Processing a Claim to Adjust PoA’ (SAM1050) |
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Request to adjust is not valid
| 4. |
Where the invalid claim has been made in writing, write to the taxpayer giving an explanation of why the claim cannot be accepted, enclosing a form SA303 where appropriate. Note: Where the invalid claim has been made online, it will be automatically rejected and function MAINTAIN SA NOTES automatically updated to record details of the claim and the reason for rejection |
| 5. |
If you are the office with processing responsibility for this taxpayer, retain a copy of the letter in the taxpayer’s return |
| 6. |
If you are not the office with processing responsibility for this taxpayer, pass the copy letter of explanation to the office with processing responsibility |
| 7. |
Select the SA Note ( Request to adjust Payment On Account for (year) invalid. Letter to customer to advise.) from the SEES Notes Paster |
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Part payment received
| 8. |
Deal with the part payment as you would with any other SA payment |
| 9. |
If there is no indication that the payment represents the full payment on account the taxpayer believes is payable take no further action |
| 10. |
Do not treat payment of a reduced amount as if it was a claim |
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Nil payslip received
| 11. |
Do not treat the a payslip showing nil or nothing due as if it was a claim |
| 12. |
Return the nil payslip to the taxpayer and advise that it is not acceptable as a claim to adjust payments on account |
| 13. |
Explain to the taxpayer how to make a claim to reduce payments on account |
| 14. |
Select the SA Note (Letter to customer returning a nil payslip on (date)) from the SEES Notes Paster |
