Implement billing and payment procedures for taxes
URN: INSLRB07
Business Sectors (Suites): Administration of Local Revenues and Benefits
Developed by: Skills CFA
Approved on:
2019
Overview
This standard is about implementing billing and payment procedures for taxes due to the local authority. It involves identifying where to send the bill, issuing bills (demand notices) and processing payment methods.
In this standard the term taxes refers to council tax, domestic rates in Northern Ireland and non-domestic rates.
Performance criteria
You must be able to:
- confirm the billing address of the liable party or parties
- implement tracing procedures where necessary and assist in the tracing process if required
- issue a demand notice for payment of taxes, ensuring it conforms to the relevant legislation and is accompanied by the relevant documentation as required
- issue revised bills and demand notices where required
- establish payment methods and frequency of payment, in accordance with relevant statutory and local procedures
- process requests or notifications for changes to payment methods from taxpayers
- inform liable parties of any rights to appeal that they may have and the local procedures for making an appeal
Knowledge and Understanding
You need to know and understand:
- the relevant codes of practice, legislation and regulations
- the social and ethnic diversity and the needs of the communities which your organisation serves
- the purpose and statutory requirements of bills and demand notices for payment of taxes
- the timescales for issuing bills and demand notices for payment of taxes
- the rights of liable parties to appeal a bill and demand notice
- the methods of confirming the billing address of a liable party
- the methods for tracing liable parties and the relevant offices or bodies involved
- the elements for determining the amount and frequency of payment instalments
- the circumstances in which payment methods may change
- the different collection and payment options available, their efficiency and their merits
- the procedures for collecting payment
- to whom to refer matters that are outside your responsibility or remit
- the procedures for complying with relevant data protection legislation
Scope/range
Scope Performance
Scope Knowledge
Values
Behaviours
Skills
Glossary
Links To Other NOS
External Links
Version Number
1
Indicative Review Date
2024
Validity
Current
Status
Original
Originating Organisation
Instructus
Original URN
ASTLT3
Relevant Occupations
Housing Manager, Housing Officer, Housing Assistant, Housing Administrator, Assistant Housing Administrator, Benefits Officer, Taxation and Benefits Officer/Assistant, Customer Service Assistant, Lettings Negotiator, Revenue Officer/Assistant, Assistant Property Officer/Manager
SOC Code
4112
Keywords
customers; support; services; agreements; legislation; documentation; social inclusion; process; resolve disputes; compliance