SAM1051 – Amend payment: claim to adjust payments on account: processing a claim to adjust PoA (Action Guide)

To process a valid claim to adjust payments on account consider steps 1 - 27 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.

How to process a claim

1. Attend to any accompanying payment without delay
   
   
2. Aim to process the claim on the day of receipt after checking the validity - see subject ‘Validity of claim to Adjust Payments on Account’ ( SAM1040)
   
   
3. Ensure that the payments on account proposed in the claim are correct according to the rules for adjusting payments on account ( SAM1110)
   
   
4. Revise the taxpayer’s proposed payments on account if the rules (see step 3) have been broken and you are able to deduce the correct amounts
   
   
5. Use function VIEW STATEMENT to select the payments on account to be adjusted and to access function MAINTAIN PAYMENTS ON ACCOUNT. If there are no payments on account set up take step 15 or 16
   
   
6. Select the [TP Adjust] button in function MAINTAIN PAYMENTS ON ACCOUNT and if the

Otherwise

7. Note the taxpayer’s claim ‘Processed on .........( date )’
   
   
8. Where the claim has been made in writing but not on a return, in all cases issue letter SA614 (available on SEES in Office Clerical Assistant) direct to the taxpayer, whether or not any agent is acting, and, where you have revised and entered different payments on account from those proposed in the taxpayer’s claim, send the taxpayer an explanation. Note: Where the claim has been made online, the Payments on Account will be adjusted automatically and function SA NOTES automatically updated to record that the adjustment has been made
   
   
9. Issue form SA614A (available on SEES) to any agent acting, even if the taxpayer personally made the claim
   
   
10. Select from the SEES Notes Paster either

Or

11. Use function AMEND TAXPAYER SIGNALS to check for the presence of a current time to pay (TTP) arrangement. Where an arrangement exists advise the monitoring office so the arrangement can be reviewed.

Note: If the Free Format Notes field does not show the TTP monitoring office use function MAINTAIN SA NOTES to look for this information

12. Where you have reason to think that a claim was made to frustrate recovery action attach a note of the circumstances to the claim
    
    
13. If you are the office with processing responsibility for this taxpayer, retain the claim, copies or details of letters issued to taxpayer/agent and a note of any explanation (see 8 and 9. above), in the taxpayer’s return
    
    
14. If you processed the claim in Banking Operations, pass the claim, copies or details of letters issued to taxpayer / agent and any note of explanation (see 8 and 9. above), to the office with processing responsibility

No payments on account set up

15. If your office is not the taxpayer’s office with processing responsibility pass the claim to the taxpayer’s office with processing responsibility
    
    
16. If your office is the taxpayer’s office with processing responsibility delay processing the claim until the return for the previous year is captured

Return has been captured or determination made

17. Ask the taxpayer to confirm the year of the claim
    
    
18. If the taxpayer indicates the claim is for the year following the year of return (or exceptionally the year of determination) note the claim and take steps 1 - 14 and process the claim
    
    
19. Where the taxpayer says the year is correct, note the claim papers and

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

Warning - There is an open enquiry - pass to enquiry case owner

20. If you are in Banking Operations pass the claim to the office with processing responsibility with a note explaining the claim cannot be processed without the authority of the Enquiry Officer
    
    
21. If you are in the office with processing responsibility use function VIEW COMPLIANCE SUMMARY to view the Enquiry Status field for the last three years
    
    
22. If the Enquiry Status field shows the notation ‘S9A OPEN’ (alone or combined with another notation) use function MAINTAIN COMPLIANCE HISTORY to obtain the name of the office with technical responsibility and name of the officer who worked the enquiry
    
    
23. If the Enquiry Status field shows the notation ‘S12 PRESENT’ or ‘S9ACLOSED/S12 PRESENT’ use function

24. Ask the Enquiry Officer for authority to proceed and once you have authority enter the new payments on account expected from the taxpayer and continue with steps 7 to 13 above

Warning - Closed enquiry for previous year - pass to enquiry case owner

25. If you are in a Banking Operations office pass the claim to the office with processing responsibility with a note explaining the claim cannot be processed without the authority of the Enquiry Officer
    
    
26. If you are in the office with processing responsibility use function MAINTAIN COMPLIANCE HISTORY to obtain the name of the office with technical responsibility and name of the officer who worked the enquiry
    
    
27. Ask the Enquiry Officer for authority to proceed and once you have authority enter the new payments on account expected from the taxpayer and continue with steps 7 to 13 above

The word ‘interims’ is sometimes used to describe the payments on account.