DMBM668410 - CCP: SA return logged but not captured
Request for return submission to the debt pursuit office
Where you are pursuing a return alongside a debt, ask the defendant to send their return direct to you and not to the processing office. Some offices, particularly around London, have the bulk of their returns captured by offices in other parts of the country. If this is the case, arrange to have the return captured locally.
You should explain at what stage the case is at in the recovery process and the proposed next action and ensure that the processing office recognises the urgency and importance of capturing the return.
Returns sent direct to processing office
If returns are sent direct to the processing office they should check whether the Enforcement Case signal (shown in red) is set on the SA Designatory screen. The return should be prioritised with a view to capture within 5 working days of logging.
Where you become aware that a return has been sent direct to the processing office, you should ask them to process the return as a matter of urgency. Ensure that the processing office recognises the urgency and importance of capturing the return.
Processing office unable or unwilling to capture return
If the processing office cannot or will not capture the return, contact the defendant immediately. Explain that the return has been received but not captured yet and ask what is due. Advise the defendant to pay any tax due within 7 days; otherwise you will resume enforcement proceedings.
You should use your judgment to decide whether to accept the defendant’s figure of tax payable. If you don’t accept it, or the defendant cannot or will not provide a figure, continue with the enforcement proceedings.
Proceedings commenced
If you are taking proceedings for a SA payment on account, or for a revenue determination, and a return is received, maintain close liaison with the processing office to obtain early capture of the return.
As the number of returns received late and after proceedings have commenced is relatively small you should make prior arrangements with the processing office for prompt capture of the return.
Even if returns are captured centrally and elsewhere in the Area, ask the processing office to capture the return.
If the return is processed before you have obtained order or judgment in court action, where there is sufficient time, you should recalculate the interest and file amended particulars of claim (DMBM665460).
Reduction to liability
If the debtor contends that a reduced amount is to be paid, and the processing office, for whatever reason, is unable to process the return promptly, you should suspend your recovery action.
Increase to liability
If the return indicates that the amount due should be increased and the processing office is unable to process the return promptly, then you should proceed for the original amount and take further proceedings for any increase later.
