SAM120040 - Returns: return issue: issuing returns other than at annual bulk issue
Categories
Alternative type of return
Automatic issue
Manual issue
Duplicate return issue
Using function RECORD RETURN REQUEST or RECORD DATE OF CLERICAL ISSUE
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
Categories
Cases where a return needs to be issued other than at annual bulk issue, fall into five categories
- The late issue of an original CY-1 return
- The re-issue of a CY-1 return when the original was not served. For example returned RLS
- Issue of a duplicate CY-1 return where the original has been mislaid
- A return is issued for part of the current year where early settlement is required for one of the following reasons
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- Permanent cessation where the taxpayer has died or has emigrated
- A period of administration or a trust is wound up
- The late issue of an original, re-issue when the original was not served, or issue of a duplicate, for CY-2 or earlier
Notes:
| 1. | Where returns are issued automatically, represented individuals and trusts are only 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. Represented partnerships are only issued with a return. A note on the return will tell them that if, exceptionally, they need these guides, they can be obtained from the Orderline or downloaded from the HMRC website |
| 2. | When issuing a basic return manually, or any of the supplementary pages, you must enclose the relevant guidance notes as applicable if the individual / trust or partnership is not represented by an agent |
| 3. | Unless Note 4 applies, you should not issue a return for any tax year later than 23 December three years after the end of the tax year. This avoids the issue of returns with a filing date after 5 April. The period from 23 December takes into account the 3 months and 7 days we normally allow for the return or notice to be received by the taxpayer and allows some extra time for the public holidays over the Christmas and New Year period. We cannot ask a taxpayer to make a self assessment if the filing date will fall more than 4 years after the end of the tax year. For example, you should not issue a return for the year 2007-2008 after 23 December 2011. |
| 4. | Before April 2012, the previous time limits continue to apply to taxpayers entitled to a repayment of tax who were not given notice to make a return within one year of the end of the relevant tax year. In these circumstances you can issue returns for: |
| Year | Issue return / notice no later than | Filing Date |
| 2004-2005 | 23 October 2010 | No later than January 2011 |
| 2005-2006 | 23 October 2011 | No later than January 2012 |
| 2006-2007 | 23 December 2011 | No later than 31 March 2012 |
See SAM121080 for further instruction.
Alternative type of return
A taxpayer who was originally in receipt of a Main Tax Return (SA100) may request a Short Tax Return (SA200) and vice versa.
Any request to issue a form SA200 instead of an original SA100 should be reviewed, and only accepted where the appropriate criteria are met.
Any request to issue a form SA100 instead of an original SA200 should be accepted. In these cases you will need to use function AMEND TAXPAYER SIGNALS to set the Inhibit Issue of Short Tax Return signal.
All cases where the alternative type of return is issued should be treated as the issue of a duplicate return. The ‘duplicate’ will carry the same date of issue and filing date as the original.
Automatic issue
Returns for CY-1 may be issued automatically under the first three categories, using function RECORD RETURN REQUEST.
Cases can be selected for the automatic issue of an original return, for a year that will be CY-1 at the following 6 April, in the period between the annual selection process and the subsequent 5 April. Although issued automatically, the return will be issued after the annual bulk issue of returns selected for that year at the selection process. You must therefore select ‘Late Issue/Reissue’ from the drop down menu in the Request Reason field. Further information is available at subject ‘Requesting Automatic Issue Of Returns After ITAR’ (SAM120090).
Example
Assume ITAR selection is made late February 2009 to select 2008-2009 tax returns for issue at 5 April 2009.
From that date accessing function RECORD RETURN REQUEST will give you 2 options
| CY-1 | To issue a 2007-2008 tax return as soon as possible |
| CY | To issue a 2008-2009 tax return as soon as possible after 5 April 2009 |
If a tax return has already been issued for the year in question, you will not be allowed to re-issue a further original tax return for that year.
Notes:
| 1. | Particular care must be taken under the first two categories where an original return is issued after 31 July following the end of the year to which it relates. After that date, even in cases that would otherwise qualify for a form SA200, a form SA100 will need to be issued. This is because the form SA200 does not include the Notice detailing the extended filing dates that apply where a return is issued late but it is not a Failure to Notify case |
| 2. | Where you accept that an original return was not correctly served, and a fixed automatic penalty has been imposed for failure to file that return |
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| 3. | It is recommended that where you have to issue a return for CY-1 in October of the year following the return year you do so by manual issue. This is because requests made in function RECORD RETURN REQUEST are picked up weekly for printing and issue. This means that a return can take up to two weeks to be issued after you use the function. A manually issued return will allow the taxpayer more time to meet the filing deadline. |
Manual issue
Returns are always issued manually in the case of
- A part-year current year return, and
- A return for CY-2 and earlier, under the fourth and fifth categories
Note: A form SA200 should not be issued in such cases.
Returns for any tax year should not be issued later than 23 December three years after the end of that tax year, unless Note 4 under sub-heading ‘Categories’ above applies. This will take into account that we allow 3 months and 7 days and so avoid the issue of returns with a due date after 5 April (we cannot ask a taxpayer to make a self assessment if the filing date will fall more than 4 years after the end of the tax year). For example, a return for the year 2007-2008 should not be issued after 23 December 2011.
The date of issue is not recorded where the issue relates to
- A duplicate return where the original was mislaid, for any year
Or
- A part-year return is issued for the current year
Function RECORD DATE OF CLERICAL ISSUE is used to enter the date of manual issue on the SA record in all other cases.
Where manual issue relates to the late issue of a return for an earlier year
- Make a BF Note to review the case one week after the relevant filing date
Where the return has not been received by the filing date
- Use function AMEND FIXED PENALTIES to charge a fixed automatic penalty for late filing
Further details are available at subject ‘Fixed Automatic Penalties: Late Issued Returns’ (SAM61050)
Notes:
| 1. | Where you accept that an original return was not correctly served, and a fixed automatic penalty has been imposed for failure to file that return and you decide to re-issue the return manually |
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| 2. | When issuing a return for CY-2 or earlier you must issue a covering letter with the return, advising the taxpayer to contact the Orderline, for any additional pages required. |
Duplicate return issue
Where the customer or agent says that the original return was not received and requests a duplicate return, the duplicate must be issued to the customer showing the original date of issue, the UTR and the name and address as shown on the original return.
If the original address was incorrect
- Update the record using TBS and when the address has been updated
- Use function RECORD RETURN REQUEST to reissue the return where possible
If you need to issue the return manually, address the return to the customer using the new address and indicate that the return is a duplicate by writing ‘Duplicate’ above the HMRC logo on the front of the return.
Where the customer or agent says that the original return was received but has been mislaid, a duplicate return can be sent to the customer or agent.
If the duplicate return is being sent to the agent
- The return should be addressed to the customer and sent to the agent with a covering letter
If the duplicate return is being sent to the customer
- Use function RECORD RETURN REQUEST where possible
Using function RECORD RETURN REQUEST or RECORD DATE OF CLERICAL ISSUE
When you use function RECORD RETURN REQUEST to issue a paper return or use function RECORD DATE OF CLERICAL ISSUE to record the date of issue of a return or notice to file issued manually, you must indicate whether or not Failure to Notify applies.
If failure to Notify does not apply, you must select ‘Not Failure To Notify’ from the drop down menu in the Failure To Notify field.
Note: In a partnership case you must always select ‘Not Failure To Notify’.
If Failure to Notify does apply, for Management Information purposes you must select one of the following to indicate whether you became aware of chargeability
- ‘Via Taxpayer or Agent’
Or
- ‘Via Other Source’
When the return is captured and / or a charge is recorded for the year, if the return was issued after 31 October following the end of the return year, the computer will automatically set the relevant due date of the balancing payment for interest purposes to
- 31 January in a Failure to Notify case
- 3 months and 7 days after the date of issue of the return, if Failure to Notify does not apply
If Failure to Notify does not apply, the due dates of the payments on account for the current year will be set to the later of
- The standard due date for the payment on account
And
- The return due date
If you select the wrong entry in the Failure To Notify field when using function RECORD RETURN REQUEST or RECORD DATE OF CLERICAL ISSUE, provided there is no return charge recorded for the year you can use function RECORD DATE OF CLERICAL ISSUE to correct the selection.
At any time after a charge has been entered on the record, the only way to change the relevant due date for interest purposes for that year, is by use of function AMEND RELEVANT DATES.
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
