SAM121000 - Returns: individuals returns: contents

1. SAM121001

   Introduction

Action to take on receipt of the return

1. SAM121010

   Acknowledging returns: individuals
2. SAM121020

   Computer generated versions of tax returns
3. SAM121021

   Manually altered earlier years returns
4. SAM121025

   Filing dates
5. SAM121030

   Logging individuals' returns
6. SAM121031

   Logging individuals' returns (Action Guide)
7. SAM121035

   Returns with capital gains pages
8. SAM121040

   Part year individual returns for the current year
9. SAM121050

   Payment received with individual return
10. SAM121065

    Return batch identifier
11. SAM121070

    Return receipt (individual): responsible office elsewhere
12. SAM121071

    Return receipt (individual): responsible office elsewhere (Action Guide)
13. SAM121080

    Returns for out of date years: individuals
14. SAM121090

    Reviewing enclosures: individual return
15. SAM121100

    Short tax returns
16. SAM121110

    Storing individual returns
17. SAM121120

    Taxpayer detail changes
18. SAM121121

    Taxpayer detail changes (Action Guide)
19. SAM121130

    Taxpayer is deceased
20. SAM121140

    Voluntary (unsolicited) returns: individuals
21. SAM121141

    Voluntary (unsolicited) returns: individuals (Action Guide)

Preparing for capture of the return

1. SAM121150

   Accounting periods and basis periods: individuals
2. SAM121160

   Arrears of pension
3. SAM121161

   Arrears of pension (Action Guide)
4. SAM121170

   Mandatory boxes: individuals
5. SAM121171

   Mandatory boxes: individuals (Action Guide)
6. SAM121180

   Prior year adjustments: individuals
7. SAM121181

   Prior year adjustments: individuals (Action Guide)
8. SAM121190

   Provisional or estimated figures: individuals
9. SAM121200

   Return entries to be calculated
10. SAM121201

    Return entries to be calculated (Action Guide)
11. SAM121210

    Returns which include a PAYE source of income
12. SAM121211

    Returns which include a PAYE source of income (Action Guide)
13. SAM121220

    SAI: completion of individual's return
14. SAM121225

    SAI: examples of omission of particular boxes
15. SAM121230

    Subcontractor returns: individuals return review
16. SAM121240

    Taxpayer carries out more than one trade
17. SAM121241

    Taxpayer carries out more than one trade (Action Guide)
18. SAM121250

    Unlogging unsatisfactory individuals returns
19. SAM121251

    Unlogging unsatisfactory individuals returns (Action Guide)
20. SAM121260

    Unsatisfactory individuals returns
21. SAM121261

    Unsatisfactory individuals returns (Action Guide)

Capture of the return information and post capture checks

1. SAM121265

   Accept the taxpayer's figure
2. SAM121268

   Auto-coding
3. SAM121270

   Bankruptcy cases
4. SAM121271

   Bankruptcy cases (Action Guide)
5. SAM121272

   Bankruptcy cases: appropriate amount of pre-Relevant Date liability
6. SAM121275

   Calculation will be wrong
7. SAM121280

   Capture of individuals returns after 31 Dec: RC cases only
8. SAM121290

   Capture of individuals returns after 31 October
9. SAM121310

   Capture of returns issued in error
10. SAM121311

    Capture of returns issued in error (Action Guide)
11. SAM121370

    Capture operators guidance: 2007-08 return
12. SAM121371

    Capture operators guidance - return
13. SAM121380

    Charge
14. SAM121390

    Charitable giving (facility withdrawn from April 2012)
15. SAM121400

    Claim to relief for EIS (Enterprise Investment Scheme) subscriptions
16. SAM121405

    Claim to relief for SEIS (Seed Enterprise Investment Scheme)
17. SAM121410

    Composite returns for non-resident partners
18. SAM121420

    Computer calculation is incorrect: creating a return charge
19. SAM121421

    Computer calculation is incorrect: creating a return charge (Action Guide)
20. SAM121430

    Credibility check
21. SAM121431

    Credibility check (Action Guide)
22. SAM121435

    Customer service message
23. SAM121440

    Error and warning messages: individuals
24. SAM121441

    Error and warning messages: individuals (Action Guide)
25. SAM121450

    HMRC delay in using information
26. SAM121451

    HMRC delay in using information (Action Guide)
27. SAM121455

    Manual tax calculations: individuals
28. SAM121460

    Manuscript entries on 'identical' 3rd party software returns
29. SAM121480

    Multiple SAI for one basis period: individuals
30. SAM121481

    Multiple SAI for one basis period: individuals (Action Guide)
31. SAM121490

    Notional tax and payments on account: individuals
32. SAM121491

    Notional tax and payments on account: individuals (Action Guide)
33. SAM121500

    Paper reports: individuals
34. SAM121501

    Paper reports: individuals (Action Guide)
35. SAM121504

    Payments to employees involved in accidents
36. SAM121507

    Pensions: unauthorised payments
37. SAM121510

    Permanent cessation cases
38. SAM121512

    Points to consider where box TC CAL 1 or 2 differs from computer calculated amount
39. SAM121515

    Processing the information
40. SAM121520

    Repairing tax calculation summary boxes 1 and 2
41. SAM121530

    Repairing obvious errors: individuals
42. SAM121531

    Repairing obvious errors: individuals (Action Guide)
43. SAM121540

    Repairing returns after 31 December: individuals
44. SAM121541

    Repairing returns after 31 December: individuals (Action Guide)
45. SAM121550

    Repairing individuals returns: guidelines for small repairs
46. SAM121560

    Rent a room for traders
47. SAM121561

    Rent a room for traders (Action Guide)
48. SAM121570

    Returns mislaid after logging: individuals
49. SAM121571

    Returns mislaid after logging: individuals (Action Guide)
50. SAM121590

    Saving individual return details
51. SAM121591

    Saving individual return details (Action Guide)
52. SAM121600

    State pension lump sum deferral
53. SAM121610

    Student loan cases
54. SAM121615

    Swiss Tax Agreement
55. SAM121620

    Tax equalised employees
56. SAM121621

    Tax equalised employees (Action Guide)
57. SAM121630

    Top slicing relief
58. SAM121640

    Unlogging captured returns
59. SAM121650

    When to use function create return charge
60. SAM121660

    Earlier years adjustment (EYA) in code
61. SAM121661

    Earlier years adjustment (EYA) in code (Action Guide)
62. SAM121665

    Class 2 National Insurance