SAM121000 - Returns: individuals returns: contents

Action to take on receipt of the return
Preparing for capture of the return
Capture of the return information and post capture checks
Carrying out the coding (integrity) check


SAM121001 Introduction

Action to take on receipt of the return

SAM121010 Acknowledging returns: individuals
SAM121020 Computer generated versions of tax returns
SAM121021 Manually altered earlier years returns
SAM121025 Filing dates
SAM121030 Logging individuals’ returns
SAM121031 Logging individuals’ returns (Action Guide)
SAM121035 Returns with capital gains pages
SAM121040 Part year individual returns for the current year
SAM121050 Payment received with individual return
SAM121065 Return batch identifier
SAM121070 Return receipt (individual): responsible office elsewhere
SAM121071 Return receipt (individual): responsible office elsewhere (Action Guide)
SAM121080 Returns for out of date years: individuals
SAM121081 Returns for out of date years: individuals (Action Guide)
SAM121090 Reviewing enclosures: individual return
SAM121100 Short tax returns
SAM121110 Storing individual returns
SAM121120 Taxpayer detail changes
SAM121121 Taxpayer detail changes (Action Guide)
SAM121130 Taxpayer is deceased
SAM121140 Unsolicited returns: individuals
SAM121141 Unsolicited returns: individuals (Action Guide)

Preparing for capture of the return

SAM121150 Accounting periods and basis periods: individuals
SAM121160 Arrears of pension
SAM121161 Arrears of pension (Action Guide)
SAM121170 Mandatory boxes: individuals
SAM121171 Mandatory boxes: individuals (Action Guide)
SAM121180 Prior year adjustments: individuals
SAM121181 Prior year adjustments: individuals (Action Guide)
SAM121190 Provisional or estimated figures: individuals
SAM121200 Return entries to be calculated
SAM121201 Return entries to be calculated (Action Guide)
SAM121210 Returns which include a PAYE source of income
SAM121211 Returns which include a PAYE source of income (Action Guide)
SAM121220 SAI: completion of individual’s return
SAM121225 SAI: examples of omission of particular boxes
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
SAM121240 Taxpayer carries out more than one trade
SAM121241 Taxpayer carries out more than one trade (Action Guide)
SAM121250 Unlogging unsatisfactory individuals returns
SAM121251 Unlogging unsatisfactory individuals returns (Action Guide)
SAM121260 Unsatisfactory individuals returns
SAM121261 Unsatisfactory individuals returns (Action Guide)

Capture of the return information and post capture checks

SAM121265 Accept the taxpayer’s figure
SAM121268 Auto-coding
SAM121270 Bankruptcy cases
SAM121271 Bankruptcy cases (Action Guide)
SAM121272 Bankruptcy cases: appropriate amount of pre-relevant date liability
SAM121275 Calculation will be wrong
SAM121280 Capture of individuals returns after 31 Dec: RC cases only
SAM121290 Capture of individuals returns after 31 October
SAM121310 Capture of returns issued in error
SAM121311 Capture of returns issued in error (Action Guide)
SAM121330 Capture operators guidance: 2002/03 return
SAM121331 Capture operators guidance: 2003/04 return
SAM121340 Capture operators guidance: 2004/05 return
SAM121350 Capture operators guidance: 2005/06 return
SAM121360 Capture operators guidance: 2006/07 return
SAM121370 Capture operators guidance: 2007/08 return
SAM121371 Capture operators guidance: 2008/09 return
SAM121380 Charge
SAM121390 Charitable giving (facility withdrawn from April 2012)
SAM121400 Claim to relief for EIS (Enterprise Investment Scheme) subscriptions
SAM121410 Composite returns for non-resident partners
SAM121420 Computer calculation is incorrect: creating a return charge
SAM121421 Computer calculation is incorrect: creating a return charge (Action Guide)
SAM121430 Credibility check
SAM121431 Credibility check (Action Guide)
SAM121435 Customer service message
SAM121440 Error and warning messages: individuals
SAM121441 Error and warning messages: individuals (Action Guide)
SAM121450 HMRC delay in using information
SAM121451 HMRC delay in using information (Action Guide)
SAM121455 Manual tax calculations: individuals
SAM121460 Manuscript entries on substitute returns
SAM121480 Multiple SAI entries for one basis period: individuals
SAM121481 Multiple SAI entries for one basis period: individuals (Action Guide)
SAM121490 Notional tax and payments on account: individuals
SAM121491 Notional tax and payments on account: individuals (Action Guide)
SAM121500 Paper reports: individuals
SAM121501 Paper reports: individuals (Action Guide)
SAM121504 Payments to employees involved in accidents
SAM121507 Pensions: unauthorised payments
SAM121510 Permanent cessation cases
SAM121512 Points to consider where box TCS 1 differs from computer calculated amount
SAM121515 Processing the information
SAM121520 Repairing tax calculation summary boxes 1 and 2
SAM121530 Repairing obvious errors: individuals
SAM121531 Repairing obvious errors: individuals (Action Guide)
SAM121540 Repairing returns after 31 December: individuals
SAM121541 Repairing returns after 31 December: individuals (Action Guide)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
SAM121560 Rent a room for traders
SAM121561 Rent a room for traders (Action Guide)
SAM121570 Returns mislaid after logging: individuals
SAM121571 Returns mislaid after logging: individuals (Action Guide)
SAM121590 Saving individual return details
SAM121591 Saving individual return details (Action Guide)
SAM121595 Set Mandatory review for possible enquiry signal
SAM121600 State pension lump sum deferral
SAM121610 Student loan cases
SAM121620 Tax equalised employees
SAM121621 Tax equalised employees (Action Guide)
SAM121630 Top slicing relief
SAM121640 Unlogging captured returns
SAM121650 When to use function create return charge

Carrying out the coding (integrity) check

SAM121660 Earlier years adjustment (EYA) in code
SAM121661 Earlier years adjustment (EYA) in code (Action Guide)
SAM121665 PAYE subsource income dealt with elsewhere
SAM121670 Reviewing signals on the PAYE record
SAM121690 The coding (integrity) check
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)