A compliance caseworker has no right to demand a payment on
account.
A payment made on account is voluntary and without legal
obligation and is immediately repayable at the purchaser’s
request.
There may also be occasions when a purchaser will voluntarily
pay an amount of tax, etc which has been formally postponed on an
assessment. This payment on account is also repayable on request
provided it has not subsequently become due and payable.
Payments should only be requested on the understanding that
acceptance will not commit the Board to any particular course of
action when the case is reported to them. This should be confirmed
in writing by the purchaser or agent when making any payment and by
the compliance caseworker when formally acknowledging it.
Spontaneous payments on account are not uncommon. The
covering letter should be scrutinised carefully and if it does not
meet the requirements of the previous subparagraph, the purchaser
or agent should be telephoned and asked for a letter giving the
required confirmation.
In the meantime, the cheque should be sent to the Receivables
Management Service with a typed memo asking that it be retained but
not cashed until further notice. If the confirmation is not
received within seven days the cheque should be returned to the
purchaser or agent.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
