SAM1110 - Amend payment: claim to adjust payments on account: rules for adjusting payments on account
When a valid claim is processed payments on account (PoA) are always entered in two equal instalments.
Notes:
| 1. | PoA are not required if the amounts calculated from the previous year’s liability total less than £1000. However, PoA that total less than £1000 after a claim to adjust has been processed, are payable. |
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| 2. | Payments on account must be reduced equally even where the reason for the claim is that CIS deductions have been deducted at source. »Ê¹ÚÌåÓýapp first payment on account cannot be reduced by more than the second to reflect CIS deductions already made. |