SAM2050 - Amend payment: amend payments on account: notify taxpayer of new or amended PoA

New or amended 1996-97 payments on account, entered in SA after December 1996, are notified by letter to the taxpayer where

• An SA record is created or payments on account are increased
• A payment on account is reduced and the taxpayer has asked for early notification

The letter is to be issued 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

The letter is to give details of the new or amended payments on account and the amounts that are payable, state what the due dates are and say if anything has been paid. A payslip and the appropriate return addressed envelope are to be included with the letter if

• The taxpayer has not previously had a statement, or
• An amendment follows a payment and leaves a balance payable

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.

Before writing to the taxpayer in a case where payments on account are set up for the first time, a check is made to see whether the due date(s) need to be deferred. For more information about reviewing the interest position see subject ‘Payments on account, due dates and interest’ (SAM2030).

Select the SA Note (Letter to customer notifying (new/amended) payment on account) from the SEES Notes paster.

A copy of the letter is to be kept or a note made of the date the letter was issued to the taxpayer.

A check is also to be made to see whether there is an agent acting, and if so, the agent should be sent notification - see subject ‘Notify agent of new or amended PoA’ (SAM2060).