COM22030 - Assessing: assessing work lists: self assessment discrepancy list (SADL)
This subject is presented as follows
Purpose of the list
There are two versions of the ‘Self Assessment Discrepancy List’
- Function SADL is the update version
- Function SADV is the view only version
The Work List shows you cases where a return has been captured manually and the Self Assessment posting differs from the figure calculated by COTAX. A return submitted through CT Online does not appear on SADL if COTAX has processed it automatically. There should therefore be very few entries on this Work List.
A discrepancy from a paper return may be because
- The return form has been completed incorrectly
- There have been keying errors in capturing the entries onto COTAX
You need to review the entries and decide whether to issue a correction to the return.
How often should the list be reviewed?
Local management should ensure that the ‘Self Assessment Discrepancy List’ is reviewed weekly.
Who does what?
A Clerical Co-ordinator will normally review and control the list, referring the cases and files to a CT Co-ordinator or Technical Caseworker to decide whether a correction to the return is required.
Note: The Clerical Caseworkers capturing returns may already have passed the returns for some of the cases to the CT Co-ordinator because of validation failures.
When are new entries added?
Where a discrepancy exists between the tax charge calculated by COTAX and the Self Assessment recorded in CRTN (Capture Rest of Return), the case will enter the ‘Self Assessment Discrepancy List’ as soon as the self assessment is recorded.
Reasons for entry
Cases appear on the ‘Self Assessment Discrepancy List’ when all the following circumstances apply
- The AP is for a CTSA period
- The original Self Assessment is recorded in Function CRTN (Capture Rest of Return)
- The Enquiry Window end date has not passed
- There is an apparent discrepancy between the amount of the Self Assessment posting and the amount of liability calculated by COTAX
Sorting and filtering - Options and recommendations
It is unlikely that you need to sort and filter the Work List to make it more manageable. However, you can sort or filter using any of the criteria below.
- File Number
- Name
- Discrepancy amount
- Entry Date
- Agent ID
- AP End Date
- AP number
- Assessment Reference Number
- B/F Date
- B/F Note
- Charge Recorded
- Computer Calculated Charge
- Date Recorded
- FT/NFT
- Reference
The normal next action function
The normal next action function for the ‘Self Assessment Discrepancy List’ is
- Function RAMA (Record / Amend Assessment)
Automatic deletion
Cases are automatically deleted from the Work List when one of the following actions takes place
- An assessment (other than a Discovery Assessment) is issued
- The Return is unlogged
- The Enquiry Window end date has passed
- The case is transferred to a new office. The case will automatically appear on this Work List in the new office
Manual deletion
You can delete a case manually from the list.
For a list of functions to use in particular situations, see COM22011.
