SAM60052 - Interest, penalties and surcharge: interest: amending the relevant date - examples
The following five examples are of circumstances when the Review Interest Network Officer should amend the relevant date(s). Where ‘Auto’ is shown in brackets the computer automatically sets the date, where ‘Man’ is shown, function AMEND RELEVANT DATES should be used to change the due date of payment.
Example 1: Return issued on or after 31 October following the end of the return year. No failure to notify
| Balancing charge due date | 1st payment on account due date | 2nd payment on account due date |
|---|---|---|
| 3 months and 7 days after the date of issue of the return (Auto) | 3 months and 7 days after the date of issue of the return (Auto) | The later of 31 July (Auto) or Balancing charge due date (Auto) |
Example 2: Return issued on or after 31 October following the end of the return year. Failure to notify case
| Balancing charge due date | 1st payment on account due date | 2nd payment on account due date |
|---|---|---|
| 31 January (Auto) | 31 January (Auto) | 31 July (Auto) |
Note: This will only be set automatically if the Failure to Notify (FTN) signal is set on the SA record before the return is captured. It is normally set when the return is issued. If it is not set before the return is captured, you will be able to amend the relevant date manually after capture using function AMEND RELEVANT DATES.
Example 3: Revenue Calculation case. Return received before 31 October (30 September for years up to and including 2006-07) following the end of the return year but not processed until after 31 December. No failure to notify
| Balancing charge due date | 1st payment on account due date | 2nd payment on account due date |
|---|---|---|
| 30 days after notification to taxpayer by letter or statement of the amount due (Man) | 30 days after notification to taxpayer by letter or statement of the amount due (Man) | The later of 31 July (Auto) or 30 days after notification to taxpayer by letter or statement of the amount due (Man) |
Example 4: Revenue Calculation case. Return issued after 31 July following the end of the return year and received within 3 months and seven days after issue (2 months and seven days after issue for years up to and including 2006-07). No failure to notify
| Balancing charge due date | 1st payment on account due date | 2nd payment on account due date |
|---|---|---|
| The later of 31 January (Auto) or, where return processed after 31 December, 30 days after notification to taxpayer by letter or statement of the amount due (Man) | The later of 31 January (Auto) or, where return processed after 31 December, 30 days after notification to taxpayer by letter or statement of the amount due (Man) | The later of 31 July (Auto) or, where return processed after 31 December, 30 days after notification to taxpayer by letter or statement of the amount due (Man) |
| and 3 months plus 7 days after issue (Auto) | and 3 months plus 7 days after issue (Auto) | and 3 months plus 7 days after issue (Auto) |
Example 5: Revenue Calculation case. Return issued after 31 July and received later than 3 months and 7 days after issue (later than 2 months and 7 days after issue for years up to and including 2006-07). No failure to notify
| Balancing charge due date | 1st payment on account due date | 2nd payment on account due date |
|---|---|---|
| The later of 31 January (Auto) or, where return issued after 31 October, 3 months plus 7 days after issue (Auto) | The later of 31 January (Auto) or, where return issued after 31 October, 3 months plus 7 days after issue (Man) | The later of 31 July (Auto) or, where return issued after 31 October, 3 months plus 7 days after issue (Man) |