SAM120041 - Returns: return issue: issuing returns other than at annual bulk issue (Action Guide)

1.

Use function MAINTAIN RETURN PROFILE to obtain details of the supplementary pages required, unless you are issuing a partnership return or a ‘Tax Return for Trustees of approved self administered Pension Schemes’

Note: A Short Tax Return (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 be returned to the normal office with processing responsibility for capture using LDC

2.

Prepare the relevant type of return using the correspondence name and address (SAM120015). Do not include guidance notes where appropriate, if the individual / trust / partnership is represented by an agent

Note: Where the return relates to CY-3 or earlier, write a covering letter advising the taxpayer to request any additional supplementary pages required from their local office or download them from the HMRC Internet site. (Additional pages for CY-2 or later returns can be obtained from the Orderline as stated in the return). A form SA200 should not be issued in such cases 

3.

Where the return is for a part year only, prominently note the return of the period from 6 April to the date of cessation, and amend the filing date on the return as necessary. Note: A form SA200 should not be issued in such cases 

• Where you are issuing a partnership return and one or more of the partners is a company, consider amending the filing date on the front of the return

• • Partnership: Solely individuals. SAM120035. Where the partnership consists only of individuals

• • Partnership: Individuals and Companies. SAM120033. Where the partnership consists of individuals and companies

• • Partnership: Solely Companies. SAM120034. Where the partnership consists only of companies

4.

Use function RECORD DATE OF CLERICAL ISSUE to record the date of issue on the SA record and whether or not Failure to Notify applies, only where the issue relates to

• The late issue of an original return

• The re-issue of a return when the original was not served. For example, it was returned RLS. In these cases you should also make an SA Note stating the date of re-issue and the reason why it was accepted that the original return was not served

• Use function AMEND FIXED PENALTIES to cancel the penalty

• Using function RECORD DATE OF CLERICAL ISSUE to record the date you re-issued the return manually

5.

Where manual issue relates to the late issue of a return for an earlier year, make a BF Note to review the case at 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

6.

Use function RECORD RETURN REQUEST to issue the return and to indicate whether or not Failure to Notify applies

Note: 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

• Use function AMEND FIXED PENALTIES to cancel the penalty

• Using function RECORD RETURN REQEST to re-issue the return