SAM140032 - Transfer of liability: transfer from PAYE to SA: payment made on SA for balancing payments already coded in NPS (Action Guide)
To transfer a charge from NPS back to SA follow steps 1 - 5 below. You will need access to both NPS and SA.
For details of how to access any of the SA Functions, select 바카라 사이트˜Index of Functions바카라 사이트™ on the left of the screen
| 1. | Check the SA statement to establish that the payment, whether full or partial, was intended to either settle or reduce the charge on NPS |
| Ìý | Ìý |
| Ìý | * If so, note the effective date of payment |
| Ìý | * If not, take no further action |
| 2. | In NPS, check 바카라 사이트˜Accounting바카라 사이트™ to establish the amount of underpayment transferred from SA for coding and make a note of the amount and year |
| 3. | Use function 바카라 사이트˜CREATE SUNDRY CHARGE바카라 사이트™ in SA |
| Ìý | * Enter the year of the underpayment in 바카라 사이트˜Year ending 5 April바카라 사이트™ field |
| Ìý | * Enter the 바카라 사이트˜Charge Due Date바카라 사이트™, (this will be effective date of payment) |
| Ìý | * Enter the Charge Type 바카라 사이트˜Net Underpayment바카라 사이트™ |
| Ìý | * Enter the amount of underpayment being transferred back from NPS |
| 4. | In ÌýNPS, update the Accounting screen. If full payment has been made, Ìýremove the underpayment amount. If only part payment has been made, amend the figure to the reduced amount being coded. See the PAYE Manual at PAYE98005 |
| 5. | Make an SA note of your actions |
Ìý