SAM1080 – Amend payment: claim to adjust payments on account: recovery of payments on account and costs

The taxpayer remains liable for the full costs incurred in distraint or court action where a claim to reduce payments on account is preceded by

• A levy (poinding in Scotland), or
• Judgment (decree in Scotland)

Even where a claim is invalid, see subject ‘Validity of claims to adjust payments on account’ ( SAM1040), it may influence the action taken to pursue an unpaid SA liability.