SAM1081 – Amend payment:
claim to adjust payments on account: recovery of payments on
account and costs (Action Guide)
If you receive a claim to adjust payments on account (PoA) and
recovery action has commenced consider steps 1 - 4 below. The Guide
is presented as follows
- Maintain the full costs incurred in distraint (poinding in
Scotland) or court action where a claim to reduce payments on
account is preceded by
- A levy (poinding in Scotland), or
- Judgment (decree in Scotland)
-
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
- If enforcement action is under way
- Continue with the enforcement action
- Maintain the full costs incurred in distraint
(poinding in Scotland) or court action
And where the balancing payment due date has passed
- Accept only an SA return as evidence that the
payments on account are excessive
- If you are considering taking recovery action and have not
incurred any costs
- Review the recovery action you intend to take
- Consider deferring recovery to allow the taxpayer
time to respond to your letter of explanation inviting a valid
claim - see subject ‘Validity of claim to Adjust Payments on
Account’ (
SAM1040), or the submission of an SA
return
And where the balancing payment due date has passed
- Pursue the SA return and the liability brought out
on the SA return (see the Debt Management and Banking Manual
(DMBM)
- Consider whether a Determination should be made if
the taxpayer delays submitting a return
