SAM120071 - Returns: return issue: new commencement cases (Action Guide)

1.

Use function RECORD RETURN REQUEST to issue a CY-1 return automatically and to indicate whether or not Failure to Notify applies

2.

If you issue a return manually

• Use function RECORD DATE OF CLERICAL ISSUE to record the date of issue on the SA record and to indicate whether or not Failure to Notify applies

3.

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’

4.

Prepare the relevant type of return using the correspondence name and address (SAM120015). Do not enclose the relevant guidance notes where applicable, if an agent represents the individual, trust or partnership

Where the return relates to CY-3 or earlier, write a covering letter advising the taxpayer to contact the local office for any additional pages required or to download them from the HMRC Internet site. Note: A Short Tax Return (SA200) should not be issued in such cases

5.

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

For example, for a period of administration or permanent cessation case, and a return is not already held for that period. Note: A form SA200 should not be issued in such cases

6.

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

More information about the filing date for partnerships is available for the following

• 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

7.

Use function RECORD DATE OF CLERICAL ISSUE to record the date of issue on the SA record and to indicate 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

8.

Issue the returns on the first working day after 5 April next

If you want to request automatic issue of an original return for the year that will be CY-1 at the following 6 April

9.

Using Function RECORD RETURN REQUEST, select the section of the screen indicating the current year

10.

Select ‘Late Issue / Reissue - original not served’ from the drop-down menu in the Request Reason field

The return or SA316 Notice To Complete a Return will be issued as soon as possible after the following 5 April

If you want to request automatic issue of an original return for the year that is CY-1 at the present date

11.

Using Function RECORD RETURN REQUEST, select the section of the screen indicating the previous year

12.

Indicate whether Failure To Notify applies by selecting the appropriate reason from the drop-down menu in the Failure To Notify field. Note: In a partnership case you must always select ‘Not Failure To Notify’

13.

Select ‘Late Issue / Reissue - original not served’ from the drop-down menu in the Request Reason field

The return or SA316 Notice To Complete a Return will be issued as soon as possible after the request is made

Note: If a return has already been issued for the year in question, you will not be allowed to automatically re-issue a further original return for that year.