TTOG6525 - Case closure: procedural matters: acceptance procedures: SAFE particular circumstances

Charges need to be entered correctly and particular care should be taken in the following circumstances:

• Instalment offers - see example at EM6404.

• Lump sum offers where the payment is due more than 30 days after the charge is raised and payments on account are held. The options set out by the SAFE Unit are:

  • Set up the charge as an instalment arrangement, the first instalment being the payment(s) on account followed by the remaining balance due on the agreed due dates - see example at EM6405.
  • Advise the customer that although you can confirm that a payment on account has been received, the charge notification will request the amount in full. This is due to the validation rules set within the Computer System and they should only pay the remaining balance by the agreed due date.
  • Delay entering the charge on SAFE until 30 days prior to the due date. The Charge Notice will reflect the payments on account.
• Company offers and S455 liabilities - see EM6406.

Further information about SAFE and specific problems, can be found on the SAFE guidance.