DMBM690100 - Enforcement: Recording fees and charges: payment handling
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Cheque payments for direct taxes (SA, PAYE, and so on) and fees and charges
Cost charge on SAFE
Prepare Print Payslips (DMBM115060) for:
- the SAFE costs charge
- any other head of duty (SA, PAYE and so on) charge(s)
- pass the cheque and payslip(s) for processing following the guidance in Helpcard BA014 Direct taxes - Preparing and sending direct taxes cheques for processing.
Cost charge not on SAFE
- Create a ‘Customer Account’ on SAFE (using function Create Customer Account).
- Prepare Print Payslips for:
- the cost charge using the SAFE Customer Account reference
- any other direct taxes head of duty (SA, PAYE and so on) charge(s).
- Pass the cheque and payslip(s) for processing following the guidance in helpcard BA014 Direct taxes - Preparing and sending direct taxes cheques for processing.
Combined payments (mix of direct taxes, NICEO and VAT liabilities and fees and charges)
- Create a ‘Customer Account’ on SAFE (using function Create Customer Account).
- Complete an AZ818 (Recovery) showing the SAFE reference against the law cost amount - see helpcard BA023 for guidance on completing the AZ818 (Recovery).
- Send both copies of the AZ818 (Recovery) and cheque for processing following the guidance in helpcard BA014 Direct taxes - Preparing and sending direct taxes cheques for processing.