COM23132 - Assessing: CTSA assessments: handling non-COTAX charges (Action Guide)

To make, or amend, or deal with an appeal against a non-COTAX charge, consider steps 1 - 14 below. The guide is presented as follows.

Action Steps
Making a new assessment using SEES Steps 1 - 2
Raising the charge on SAFE Steps 3 - 5
Amending a non-COTAX charge Steps 6 - 11
Dealing with an appeal against a non-COTAX charge Steps 12 - 13

Making a new assessment using SEES

1. Open the SEES 310(Z) assessment set, which is at Excel > SEES > Forms and Letters > under the ‘SAFE’ category.

2. Copy and paste the appropriate statutory wording and particulars into the SEES 310(Z) assessment set.

Use the appropriate wording from the list of common non-COTAX assessment types at COM23133. The list also shows the relevant SAFE charge types.

Raising the charge on SAFE

3. Give your SAFE user the:

  • details of the assessment, including the relevant legislation under which the charge has been raised
  • date from which interest runs
  • SAFE charge type.

4. Ask your SAFE user to:

  • raise the charge on SAFE
  • include the relevant legislation under which the charge has been raised in the local reference field within SAFE
  • produce a payslip for inclusion with the assessment.

To ensure the correct interest rules are applied if appropriate, you must show the relevant legislation to be included when the SAFE charge is raised.

5. Issue the assessment and SAFE payslip and copy to the agent where appropriate.

Amending a non-COTAX charge

6. Before raising an amendment, check with the SAFE user to see if the charge is held on SAFE or if it has been archived.

  • If it is held on SAFE, follow steps 8 to 11.
  • If it has been archived, go to step 12.

7. If the charge is on SAFE, ask the SAFE user how much of it has been paid.

8. If the amendment will not generate an overpayment:

  • prepare and issue the amended assessment set
  • ask the SAFE user to make the necessary amendment to the charge on SAFE.

9. If the amendment will generate an overpayment that needs to be set off against other charges or repaid to a nominee:

  • prepare and issue the amended assessment set
  • pass details of the amendment with a completed SEES SAFE repayment stencil (SAFE 1) to the SAFE user and ask them to set the ‘no repayment’ signal, amend the charge in accordance with the amended assessment and send the SEES SAFE repayment stencil (SAFE 1) to the Miscellaneous Charges Unit in Shipley for the repayment to be made to the nominee or set against arrears.

10. If the amendment will generate an overpayment that will be repaid to the taxpayer take the following actions.

  • Prepare and issue the amended assessment set.
  • Pass details of the amendment and a completed SEES SAFE repayment stencil (SAFE 1) to the SAFE user and ask them to amend the charge in accordance with the amended assessment and send the SEES SAFE repayment stencil (SAFE 1) to the Miscellaneous Charges Unit in Shipley so that the repayment is made promptly.
  • Use COTAX function NOTE (Case Notes) to record your actions.

11. If the charge is not on SAFE because it has been archived, prepare and issue the SEES 310(Z) amended assessment set.

If the charge is increasing, pass details of the additional amount due and the date from which interest runs to your SAFE user and ask them to raise this additional amount as a new charge on SAFE.

If the charge is decreasing, ask your SAFE user to get confirmation of payment details against the charge from the CAF archive, complete a SEES SAFE charge amendment stencil (SAFE 2), complete a SEES SAFE repayment stencil (SAFE 1) and pass both forms to your SAFE user to check and send on to the Miscellaneous Charges Unit in Shipley.

Use COTAX function NOTE (Case Notes) to record your actions.

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Dealing with an appeal against a non-COTAX charge

12. If the appeal includes a postponement application:

  • make a note in your file or working papers to show that the case is under appeal with a postponement
  • ask your SAFE user to stand over the agreed amount of tax
  • issue an acknowledgement of receipt of the appeal and postponement using SEES form 64-4(Ack/Post)
  • on receipt of the quarterly SAFE Standovers Review List, follow the guidance at COM10121 to update the entry.

13. If the appeal does not include a postponement application:

  • make a note in your file or working papers to show that the case is under appeal
  • make a note in your file or working papers to show that the case is under appeal
  • issue an acknowledgement of receipt of the appeal using SEES form 64-4(Ack/Post).