SAM110083 | Repayments: issue repayment: cancelling / amending a freestanding credit (Action Guide)

From HM Revenue & Customs · Self Assessment Manual

When a freestanding credit on the SA record is to be cancelled or amended, or the EDP of the credit is to be amended, follow steps 1 - 5 below. The guide is presented as follows

Cancelling a freestanding credit - Steps 1 - 3
Amending a freestanding credit - Steps 4 - 5

For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen. For a list of ‘user roles’ see SAM72060.

Note: In cases where the repayment created by the credit has been made by Payable Order, before cancelling the Free Standing Credit, you should check if it has been cashed and if not request cancellation following the guidance at SAM110041. Then, when the PO has been cancelled and authority has been obtained to reissue the repayment, if appropriate, the credit can be cancelled and recalculated as necessary.

Cancelling a freestanding credit

1. Use function VIEW STATEMENT to

Select the statement showing the freestanding credit
Enter the line number on which the freestanding credit appears in the Select Line field, and
Select the [View] button. You will then be taken to function CANCEL FREESTANDING CREDIT

2. In function CANCEL FREESTANDING CREDIT

Select the [Cancel] button. The credit previously entered on the SA record will be cancelled

Note: This will reverse any previous allocation where the original credit was allocated to a charge or repayment

3. Use SA function MAINTAIN SA NOTES to enter a brief note recording the fact that the freestanding credit has been cancelled

Amending a freestanding credit

4. If you want to amend either a manually created or automatically created freestanding credit

Follow steps 1 and 2 above to cancel the original credit, and
Use function CREATE FREESTANDING CREDIT to enter the revised details

5. Use SA function MAINTAIN SA NOTES to enter a brief note recording the fact that the freestanding credit (amount and / or EDP) has been amended

Note: Freestanding credits can be amended or cancelled using Roles Clerical Processing Officer (CLPO), Payment Processor (PPLO) and Clerical Processing Manager (CL).