SAM120001 - Returns: return issue: introduction
SA Returns and Notice to Complete a Tax Return (SA316) are normally issued annually on or about 6 April following the end of the year to which they relate.
Where a customer is new to SA, that is the customer has been set up on SA during the year or the SA record has been reopened by removing the Last Return Required signal, the system will try to issue form SA316 at both the bulk annual issue (ITAR) and for an in-year return request, rather than a paper return. However, where the customer is unable to file online for technical or operational reasons, or is a deceased case or a failure to notify case, the relevant paper return will be issued. Where an SA316 has previously been issued and the customer requires a paper return, when function RECORD RETURN REQUEST is used to issue a duplicate return, a paper return will be issued.
If necessary, the issue of the SA316 can be inhibited using function RECORD RETURN REQUEST but regardless of any inhibition signal, if the automatic selection process deems that the issue of form SA316 is not suitable, a paper return will be issued. For example, an existing SA customer has received and filed paper returns in the past and the ‘Inhibit SA316’ field shows ‘No’. As the customer is not new to SA and has received paper returns in the past, the automatic selection process will issue a paper return. Likewise, a customer who has filed an online return for the previous year will be issued with form SA316 rather than a paper return. Issue of a return is prevented if the Last SA Return Required or Liability Unlikely (LU Year) signals are present on the record.
There are different returns for individuals (Main Tax Returns (SA100) and Short Tax Returns (SA200)), trusts, partnerships and approved self administered pension schemes. Each return has a minimum number of pages. Supplementary pages are available where the taxpayer / partnership, trust or pension scheme is in receipt of income or gains not covered in the basic return.
Represented individuals and trusts will be automatically issued with the return and any supplementary pages needed. They will not be issued with the Tax Return Guide, Tax Calculation Guide, Tax Calculation Summary page or guidance notes for supplementary pages. A note on the return will tell them that if, exceptionally, they need these guides, they can be obtained from the Orderline.
When issuing a basic return manually, or any of the supplementary pages, a Tax Return Guide, Tax Calculation Guide, Tax Calculation Summary page or guidance notes for supplementary pages should not be issued where the individual or trust is represented.
Information held on the individual and trust record type taxpayer’s Return Profile determines which supplementary pages are issued with the basic return annually. Note: A Short Tax Return (SA200) should only be issued to a taxpayer where the Return Profile shows that the appropriate criteria are met. Further details are available at subject ‘Criteria For Issue Of Short Tax Return’ (SAM120020).
To ensure therefore that the relevant pages are issued, the individual and trust record type taxpayer’s Return Profile must be maintained in day-to-day work. Where a duplicate return is requested and the return profile is updated at the same time, the additional pages will be issued with the return.
A basic partnership return, of 8 pages including the short Partnership Statement, is issued to all partnerships. The Tax Return Guide is not issued automatically where an agent represents the partnership. Where the partnership receives certain types of income or gains, supplementary pages and a full Partnership Statement are issued manually on request. The guidance notes should not be issued if an agent represents the partnership. As the partnership Return Profile provides Management Information, it must be maintained in day-to-day work.
There is no computer support to issue the Tax Return for Trustees of self administered Pension Schemes. The issue of the return, plus guidance notes and Tax Calculation Guide if an agent is not acting, is carried out manually. The supplementary pages and relevant notes are obtained by the trustee from the Orderline.
All the returns are supported by guidance notes.
Help sheets giving more detailed guidance are available for the more complicated areas. Help sheets are always issued manually on request.
The majority of returns and Notices to Complete a Tax Return together with guidance notes are issued automatically but there are cases where manual issue is required. These cases will appear on the ‘Manual Issue Of Return’ Work List.
Individuals (SA100 and SA200), Partnership and Trust returns for CY-1 can be issued automatically after annual bulk issue through use of function RECORD RETURN REQUEST. An exception is where the return relates to only part of the year - as you will have to amend in manuscript the return period.
An SA return required for any year earlier than CY-1 is issued manually, and the issue noted on the SA record using function RECORD DATE OF CLERICAL ISSUE. The issued return should include the supplementary pages in accordance with the taxpayer’s return profile.
If the taxpayer requires additional pages, the return directs the taxpayer to the Orderline. However, the Orderline only hold a supply of pages for CY-2 and later. If the return is for CY-3 or earlier, you must issue a covering letter with the return advising the taxpayer to obtain any additional pages required from the local office or by downloading them from the HMRC web site. If approached for additional pages, the local office should download the pages from the HMRC web site, print and issue them to the taxpayer.
Note: A form SA200 should only be issued manually to a taxpayer where the Return Profile shows that the appropriate criteria are met. Any such return will not be suitable for automatic data capture as it will not have a printed barcode, and should therefore be returned to the normal office with processing responsibility for capture using LDC.
When using function RECORD RETURN REQUEST or RECORD DATE OF CLERICAL ISSUE you must indicate whether or not Failure to Notify applies. The computer will then automatically set the relevant due date of the balancing payment for interest purposes and the due date of the payments on account for the current year to the correct dates. Where Failure to Notify does apply, for Management information purposes, you must also indicate whether you became aware of chargeability from
- The taxpayer or agent
- From some other source
Note: The computer uses the due date of the return when calculating any surcharge, regardless of whether Failure to Notify applies or not.
