SAM110082 - Repayments: issue repayment: creating a freestanding credit (Action Guide)

When a manual freestanding credit is to be entered on the SA record follow steps 1 - 6 below.

For details of how to access any of the SA functions use the Navigation icon in the ‘Index of Functions’ available from the menu bar.

1. Calculate the amount of freestanding credit, including any manually calculated repayment supplement (RPS)
2. If the freestanding credit arises from a set-off to be made from a PAYE/CODA overpayment
 
  • Follow existing procedures to ensure that a stop is placed on the issue of a payable order from the PAYE/CODA system
3. Use function CREATE FREESTANDING CREDIT to enter details of
 
  • The amount of the freestanding credit (including any manually calculated RPS)
     
    And, if it is other than today’s date, the effective date of payment (EDP)
  Note: The EDP attaching to the freestanding credit will automatically be set as today’s date. You will only need to enter an EDP if it is other than today’s date. More detailed advice on effective dates of payment is provided in subjects ‘Effective Dates of Payment’ (SAM110070) and ‘Repayment Set-Off’ (SAM110220)
 
  • Select the [OK] button. You will then be taken to function VIEW STATEMENT
4. In function VIEW STATEMENT
 
  • If repayment is appropriate
 
    • Select the [Repay] button. You will be taken to function ISSUE REPAYMENT FROM OVERPAID BALANCE. More detailed advice on making repayment is provided in subject ‘Non-Automatic Repayments’ (SAM110140)
 
  • If repayment is not appropriate
 
    • Select the [Exit] button
  Note: The No Repayment signal will be set automatically. (The setting of this signal will prevent an automatic repayment and possible over-repayment being made when the return is received)
5. Use SA function MAINTAIN SA NOTES to enter the following SA Note recording the fact that a repayment / set-off has been made‘FSC of (amount of credit, including RPS) created for (subject), (amount claimed) (year). Papers filed in DR XX/XX/XX’ 
6. Advise the taxpayer / agent how the request for repayment / set-off has been dealt with.
  To do this, create a copy of the SA Statement letter showing the Free Standing Credit using SEES Office Clerical Assistant, and insert the relevant Customer Service Message from SEES Notes Paster
  To create the note
 
  • Select Notes Paster from the SEES menu in Excel
 
  • Under Self Assessment, select Customer Service messages for OCA statements
 
  • Select the message required and complete with the appropriate information
 
  • Select ‘Copy’ ready for insertion into the SA Statement letter
 
  • Create the SA Statement letter and insert the customer service message after the statement table
 
  • Print the letter and issue to the customer / agent

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