SAM60051 - Interest, penalties and surcharge: interest: amending the relevant date (RD) (Action Guide)

Interest objection received

Steps 1 - 3

Amending the relevant date following return capture

Steps 4 - 6

1.

A Review Interest Officer (RIO) should examine the facts and if the taxpayer appears to be right

• Prepare form AZ63(SA) in duplicate as follows

• Complete Section A
• Complete Section B2
• Stamp the form

• Pass the form to an Interest Supervisor (Grade HO or above) to sign

2.

The Interest Supervisor should

• Examine the case papers
• Complete and sign Section C
• Return the papers with one copy of the form AZ63(SA) to the RIO to effect the amendment
• Retain the other copy of the form AZ63(SA) centrally for use in future quality reviews

3.

On receipt of the signed form AZ63(SA) the RIO should

• If amendment is agreed use function AMEND RELEVANT DATES to amend the relevant date. Interest will be recalculated automatically. In the event of disagreement the Interest Supervisor will give advice
• In all cases, write to the taxpayer to advise the outcome
• Use function MAINTAIN SA NOTES to record the action taken
• Retain the papers where you change the relevant date until any quality review has been completed

4.

Review each case

5.

Use function AMEND RELEVANT DATES to change the relevant date(s) if necessary. See SAM60052 for examples

6.

Use function MAINTAIN SA NOTES to make a note that the relevant date(s) has changed