SAM20100 - Assessments: stand-alone assessments: amending SA payments on account
When you make a Revenue Assessment for a year 1995-96 or later you바카라 사이트檒l have to consider if the SA payments on account for the year following, the year of assessment, require amending.
As rule, the first and second payments on account should reflect the customer바카라 사이트檚 liability for the previous year. Any balancing payment or repayment is sorted out when the current year바카라 사이트檚 liability is known, based on the SA tax return.
If the liability for a particular year is increased, then the following year바카라 사이트檚 payments on accounts may need to increase by a similar amount. This will then determine the correct dates from which interest is payable.
Use the following tables to determine whether or not the payments on account for the year following the year of assessment should be increased, following the issue of the assessment.
Revenue Assessment Type: Discovery
| Year of assessment | Consider amending following year바카라 사이트檚 POA |
|---|---|
| 1995-96 or later -聽Consecutive years | Yes |
| 1995-96 or later - Final year | Yes |
| 1995-96 or later - Only year | No |
All other Revenue Assessment types
| Year of assessment | Consider amending following year바카라 사이트檚 POA |
|---|---|
| All years | No |
If an amount assessed is subsequently stood over pending the determination of an appeal you must also consider reducing the following year바카라 사이트檚 payments on account.
Note: If a claim to adjust payments on account has already been recorded for the following year, there바카라 사이트檚 unlikely to be any change to the amounts displayed in function VIEW STATEMENT. These amounts are the customer amounts, resulting from the customer바카라 사이트檚 claim to adjust. To view the revised amounts use function MAINTAIN PAYMENTS ON ACCOUNT.