SAM120090 - Returns: return issue: requesting automatic issue of returns after ITAR
The automatic process to select cases for the issue of a CY-1 return on 6 April in any year is known as ITAR (Income Tax Annual Return selection). The selection process normally takes place in mid / late February and identifies that a return for the tax year which will end on the following 5 April is to be included in the bulk issue.
Cases can be selected at any time during a year for the automatic issue of a CY-1 return. This now includes cases 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.
Where the ITAR date has passed and you wish to issue a return at the following 6 April
You will use Function RECORD RETURN REQUEST as previously. However, you will be presented with a screen that allows you to request issue of a return. If the 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, form SA316 ‘Note To File A Return’ will be issued rather than a paper return where possible for either or both of CY or CY-1. The screen will indicate the years for which a return may be issued. Requesting issue for the current year shown will result in the issue of a return covering the year in which you are making the request. The return will be issued as soon as possible after the end of the year, but after the annual bulk issue of returns selected for that year at the selection process.
Notes:
1. |
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 |
2. |
Where you request issue of an original return for a particular year you must select ‘Late Issue / Reissue - original not served’ from the drop-down Request Reason field. This reflects the fact that, although issued automatically, the return will be issued after the annual bulk issue of returns selected for that year at the selection process |
Function MAINTAIN RETURN SUMMARY will show ‘Not Issued’ until the return is actually issued. The date of issue, which will be as soon as possible after 6 April, will then be shown on the return and in Function MAINTAIN RETURN SUMMARY.
