EM1937 | Working the enquiry: general payments on account: reallocating and repaying

A general payment on account is repayable at the taxpayer’s request, provided there are no other outstanding debts to HMRC.

If you receive a request for repayment, you should contact DMB to establish whether there are any outstanding debts. Where there are outstanding debts, you must re-allocate the payment and explain to the taxpayer how it has been re-allocated.

To re-allocate a payment you must complete one of the following stencils. These stencils can be found on SEES Forms & Letters. Search for the stencil you need by using the ‘Find Form’ facility in SEES Forms & Letters. The completed stencil should be sent by eform to the Corporate Treasury MCU Reallocations

• ‘SAFE transfer pymts other HOD’ - this is to re-allocate payments from SAFE to a different Head of Duty System.

• ‘SAFE transfer of pymts within SAFE’ - this is to re-allocate payments from one SAFE reference to another SAFE reference.

Where a balance of the payment(s) on account can be repaid because there are no outstanding debts, you must authorise the repayment by completing the stencil ‘SAFE repayment stencil (SAFE 1 new)’. Search for the stencil using the ‘Find Form’ facility in SEES Forms & Letters. The completed stencil must be sent by eform to Corporate Treasury MCU Reallocations.