SAM2051 - Amend payment: amend payments on account: notify taxpayer of new or amended PoA (Action Guide)

1.

Notify the taxpayer by letter of any new or amended 1996/97 payments on account entered in SA if payments on account are

• Created or increased

• Reduced and the taxpayer asks for early notification

2.

Where you have set up payments on account for the first time, check whether the due date(s) need to be deferred before writing to the taxpayer (see subject ‘Payments on account, due dates and interest’ (SAM2030))

3.

Issue the letter without delay, and where possible

• On the date that the 1995/96 assessment is raised or amended or a standover is created or amended

• Immediately after the payments on account are created or amended

4.

Use function VIEW STATEMENT to establish how much is payable and what payments have been made

Note: The amended payments on account may not be the amounts payable by the taxpayer. The consequences of amending payments on account (SAM1120) depend on whether the taxpayer has made a claim to adjust

5.

Advise the taxpayer of the new or amended payments on account and the amounts payable, state what the due dates are and say if anything has been paid in the letter

6.

Send a payslip (form PS1(AZ) or PS1(BZ)) and the appropriate return addressed envelope with the letter if

• The taxpayer has not previously had a statement, or

• An amendment follows a payment and leaves a balance payable

7.

Where you do not issue a payslip, ask the taxpayer to use the payslip at the bottom of the last statement when sending payment

8.

Advise the taxpayer a formal statement will be issued in due course

9.

Where an amendment causes the taxpayer record to become overpaid, tell the taxpayer about the overpayment

10.

Select the SA Note (Letter to customer notifying (new / amended) Payment on Account) from the SEES Notes Paster

11.

You also need to check whether there is an agent acting and should notify the agent accordingly - see subject ‘Notify agent of new or amended PoA’ (SAM2060)