Our SA361 System

We hold the superstitious belief that if you prepare for the worst, then it doesn’t happen. If you fail to prepare, then it does. It’s often like that in accountancy. Here we describe something that we don’t ever want to use.

We have a spreadsheet which goes by the name of SA361. The first page of this spreadsheet is just a hotlink to the page on the Internet where we can get an SA Payments advice produced. If a client has left Self Assessment to the last minute, then a cheque can be posted off to the Revenue up to January 28th and if this is for the right amount of tax for the return which we will submit in early February, then there won’t be any penalties.

Paranoia time !  We don’t want to look for the first time on January 28th and discover that the page on the Internet has now vanished. We therefore have our own SA Payments advice lookalike set up on the second page of our spreadsheet. We can type in the details and generate a PDF file to e-mail to the client, which we can also do with the official system.

The third page of the spreadsheet is a mockup of the Revenue’s BX5 5BD envelope so we can print our own. This is left with the client at the first consultation for possible use later.

This system can be used without a UTR. That is something we would rather avoid, so we will apply for the UTR as soon as possible, and then encourage the client to telephone the Revenue and see if a friendly Revenue official will give it over the phone to our “customer”, which is what the SA Payments advice calls our client.

If the SA Payments advice is used without a UTR, then the payment will go to a National Insurance suspense account. The fourth page of our spreadsheet reminds us that the procedure to follow now is NOT to apply online for authorisation, but instead to send the 64-8 off by post once we know the UTR. We will also post a request with a photocopy of the 64-8 asking for the payment to be reallocated.

After a few weeks, the client will be visible online, and we can look at the results of our work. If there is an issue, we can telephone the Revenue to get it sorted, knowing of course that we are properly authorised by form 64-8 to act on behalf of the client.

Phew !  This is a long procedure which we would prefer to avoid using. We will be campaigning on the Internet next year to persuade prospective clients to apply early for that UTR.