SAM20060 - Assessments: stand-alone assessments: making an assessment

General
Customer Type: Individuals, Pension Schemes and Trusts
Customer Type: Post 6 April 1994 Partnerships

General

The precise procedures for making a stand-alone or Revenue Assessment and taking any consequential action will differ from case to case.

In general the method used for making an assessment will depend upon

  • The customer type
  • The year for which the assessment is required

As the assessment will result in increased liability, you may have to adjust the payments on account for the following year. Follow the guidance in the Action Guide ‘Discovery: Update Payments on Account for Next Year’ (SAM31054) to decide whether payments on account need amending and what amendments are necessary.

You should also consider whether the relevant date for interest purposes requires amending. If you use function CREATE REVENUE ASSESSMENT to record the charge arising from the assessment then the relevant date(s) will be those relating to the statutory due dates for the year of assessment. Any change to those dates will need to be made using SA function AMEND RELEVANT DATES.

Customer Type: Individuals, Pension Schemes and Trusts

Assessment required for an SA year, (1996-97 and later) 

  • Use SEES form RevAsst01 to create the Assessment Notice, for deceased cases use SEES form RevAsst01D
  • Enter the charge onto the customer’s SA record using function CREATE REVENUE ASSESSMENT
  • Use SEES Notes Paster to make an SA Note of the assessment details. This is found in the SEES Utilities menu

Alternatively, if the assessment results in an overpayment you should record the credit on the customer’s SA record using function CREATE FREESTANDING CREDIT. See Action Guide ‘Creating a Freestanding Credit’ SAM110082.

If the customer has no SA record you should set up an SA record to handle the charge resulting from the assessment. In other cases, you may need to re-activate a dormant SA record. However, where the assessment results in a credit, the repayment should be made manually, unless you need to set up an SA record for criteria that brings the taxpayer into SA.

Customer Type: Post 6 April 1994 Partnerships

For post 6 April 1994 partnerships the new rules for separate assessment of each of the partners will apply from the date of commencement. Therefore a separate record is required for the partnership and for each of the partners.

If additional liability arises for years 1996-97 onwards an assessment isn’t made, instead an amendment is made to the partnership statement, and once the partnership statement becomes final, consequential amendments are made to each partner’s self-assessment, to reflect the revised share of the partnership profit and the resulting liability.

If the customer doesn’t have an SA record you will have to set up an SA record to handle the charge resulting from the assessment. In other cases you may need to re-activate a dormant SA record.