SAM22050 - Assessments: non SA assessing: amendments to assessments (Action Guide)
Where charges need to amended, the nominated SAFE user should access the DMB Controlled Access File (CAF) showing archived charges, to check the dates and amounts of payment and so on, before amending the charges.
To amend the charges, follow steps 1 - 7 below.
The guide is presented as follows
Charge paid in full before decommission (charge not cutover to SAFE) - Steps 1 - 2
Charge raised in CODA/IRIS and cutover to SAFE - Steps 3 - 4
Charge entered on SAFE - Steps 5 - 6
Increase in assessment charges - Step 7
Charge paid in full before decommission (charge not cutover to SAFE)
1. Check the archive for the amount of payments made and prepare the SEES assessment letter 310(Z) for special assessments or 301(Z) for Schedule D amendments for issue
2. If the amount charged and paid is to be reduced and a repayment made, the nominated SAFE user should send both a Charge Amendment Stencil (SAFE 2(new)) and a Repayment Stencil (SAFE 1(new)) to the Work Area Mailbox (WAM) entitled DMB Banking and Tracing WAM, under the Compliance work area using the heading ‘SAFE Repayment’. The SAFE stencils can be found on the Strategic Accounting Framework Environment (SAFE) website. This site can be found by following the A to Z index on the Intranet. Note: Repayments can only be made using this process
Charge raised in CODA/IRIS and cutover to SAFE
3. Calculate the reduction in charge using the information held in the archive and on SAFE and prepare the SEES assessment letter 310(Z) for special assessments or 301(Z) for Schedule D amendments for issue
4. Send a Charge Amendment Stencil (SAFE 2(new)) to the Work Area Mailbox (WAM) entitled DMB Banking and Tracing WAM, under the Compliance work area, using the heading ‘Non-SAFE Charge Amendments’ and, where the amendment will reduce the charge by more than the outstanding amount, also send the Repayment Stencil (SAFE 1(new))
Note: Where the amendment is for an amount which is more than the amount cutover in SAFE, the Miscellaneous Charges Unit will use information held in both SAFE and the archive to check the total payments made and then make the appropriate repayment
Charge entered on SAFE
5. Calculate the reduction in charge and ask the nominated SAFE user to reduce the charge accordingly and prepare the SEES assessment letter 310(Z) for special assessments or 310(Z) for Schedule D amendments for issue
6. Where the reduction will reduce the amount by more than the outstanding charge and payment has been made
- Send a Repayment Stencil (SAFE 1(new)) to the Work Area Mailbox (WAM) entitled DMB Banking and Tracing WAM, under the Compliance work area using the heading ‘SAFE Repayment’. The Miscellaneous Charges Unit will make the appropriate repayment
Increase in assessment charges
7. Where a charge is to be increased, that is as a result of an appeal, the SAFE nominee must increase the SAFE charge by the amount of the amendment and send the Charge Amendment Stencil (SAFE 2 (new)) to the Miscellaneous Charges Unit by WAM. However, if a separate charge is identified, treat as a new charge and follow the instructions at SAM22020 (Non-SA assessing: creating the SEES 310(Z) letter)