SAM108017 – Records: SA and permanent notes: W048 permanent notes review work list

A work item is created and entered on the ‘Permanent Notes Review’ work list when the review date set on the permanent note is reached.

The work list is allocated to the office with processing or technical responsibility for the taxpayer. Within that office the item will be worked by an officer with the user role of Clerical Processing Officer (Processing) or Clerical Caseworker (Technical).

This list should be reviewed monthly.

There are numerous Permanent Notes which may have been entered on the work list for review at the relevant BF date, and it is not possible to provide detailed guidance in respect of each particular instance. (However, see below regarding work items in respect of unsatisfactory returns.)

You should therefore review each work item and take the relevant action as necessary for that particular item. The action required may, for example, include amending the existing note, adding a new note, or deleting the item from the work list.

The work item should be deleted manually once it has been reviewed.

Unsatisfactory returns

Where a return identified as unsatisfactory is received during the period 18 October to 1 November (or in the corresponding 14 day period up to any other filing date), the return is sent back and an SA Permanent Note is made with a BF date (This text has been withheld because of exemptions in the Freedom of Information Act 2000)).

At the BF date you should

• Review the ‘Permanent Notes Review’ work list
• Filter the work list by reference to the relevant BF date. The vast majority of cases on the filtered list will then relate to cases where a return has been logged and sent back to the customer as unsatisfactory
• Compare this list to the ‘Returns Not Captured’ work list, refreshed to show only entries still outstanding at the BF date, and proceed as follows

Where there is an entry on the ‘Permanent Notes Review’ work list but not on the ‘Returns Not Captured’ work list, the return will have been fully captured. In these cases

• Use the SEES Notes Paster to add the SA Permanent Note (Unsatisfactory return re- submitted and captured)
• Delete the work item manually

Where there is an entry on the ‘Permanent Notes Review’ work list and a corresponding entry on the ‘Returns Not Captured’ work list, the return has not been captured. In these cases

• Use function MAINTAIN RETURN SUMMARY to identify where the return was logged

Once you are able to confirm that the return is not on hand awaiting capture, you can accept that it has not been re-submitted. In these cases you should

• Unlog the return
• Use the SEES Notes Paster to add the SA Permanent Note (Unsatisfactory return not re- submitted at time of review. Return unlogged)