CISR43130 - Register and maintain subcontractor: Tax Treatment Qualification Test (TTQT) - Self Assessment re-instated payments on account (POA)
| CISR Reference | Topic |
|---|---|
| CISR43600 | Action guide contents |
Because of the way information is presented in Self-Assessment (SA), there is no way at present for TTQT to identify re-instated payments on account (POA). These can occur where POA are reduced following a claim received from the customer on form SA303 (see SAM1030) but are then wholly (or partly) re-instated following capture of the Self assessment return for the year. The due date for these re-instated POA becomes 31st January following the year of assessment, but in order to calculate interest correctly SA still uses the original due dates for the POA.
Where the TTQT failures includes re-instated POA바카라 사이트™s they will fail the compliance test and the case will be generated on to the 바카라 사이트˜Complete SA TTQT manually바카라 사이트™ worklist (or 바카라 사이트˜Complete CT TTQT manually바카라 사이트™ where the failure is in respect of a director or shareholder of a company) as an 바카라 사이트˜Unconfirmed바카라 사이트™ TTQT. Where you are presented with an 바카라 사이트˜Unconfirmed바카라 사이트™ TTQT and the failures identified include re-instated POAs that are paid prior to 31st January following the year of assessment you may make that specific failure reason 바카라 사이트˜inactive바카라 사이트™ instead of a 바카라 사이트˜fail바카라 사이트™.
If this failure reason is the only one that has been identified by TTQT, that will mean that the TTQT will now 바카라 사이트˜pass바카라 사이트™. If however there are other 바카라 사이트˜failure바카라 사이트™ reasons identified then you will need to examine each of these to make sure the failure reason is valid and take the action as set out in the following guidance;
| Taxpayer | CISR Reference |
|---|---|
| Finalise incomplete Tax Treatment - Sole traders | CISR43680 |
| Finalise incomplete Tax Treatment - Partnerships | CISR43690 |
| Finalise incomplete Tax Treatment - Companies, Unincorporated bodies and Trusts | CISR43700 |