SAM121031 - Returns: individuals returns: logging individuals’ returns (Action Guide)

On receipt of an SA return follow steps 1 - 26 below.

For details of how to access the SA functions, select ‘Index Of Functions’ on the left of the screen.

The guide is presented as follows

Pre-logging checks	Steps 1 - 11
Logging a batch of returns	Steps 12 - 15
Immediate post-logging action	Steps 16 - 25
Storing the batches of returns	Step 26

Pre-logging checks

1.	Stamp the date of receipt on the front of the return. Note: Ensure that the stamp is well clear of the barcode to prevent problems with barcode reading
	Where a return is found in the office post box before 7.30am on 1 November, date stamp as received on 31 October. A return found in the office post box before 7.30am on 2 November, should be date stamped as received on 1 November.
2.	Check that the return is satisfactory and can be captured. See SAM121260 ‘Unsatisfactory Returns’ for further information
	If not, follow the steps below to deal with unsatisfactory returns
	Cross through the date stamp and prepare a letter SA602, SA603, SA604 or SA605 as appropriate
	Send back the whole return to the taxpayer or agent who submitted it (only to an agent where 64-8 held), enclosing the letter. Where a form SA200 is unsatisfactory because it includes income exceeding £70,000 from self employment or £70,000 from land and property, a form SA100 is required and should be issued to the taxpayer. Note: Where an agent is acting, a letter should also be issued to the other party notifying them of the action taken
	Select the SA Note ‘SA return for (year) returned to taxpayer for (reason)’ from the SEES Notes Paster
	If the return was received before the filing date and is being returned on or after 18 October or in the corresponding 14-day period before any other filing date, you should also
	Mark the return with a prominent red spot in felt tip marker in the top right hand corner
	Use the SEES Note Paster to add the SA Note - ‘SA Return Logged/ Unlogged/ Repaired/ Unsatisfactory’ showing the original date of receipt, the date the return was sent back and the reason for sending it back. Delete the contents of the BF Date box
3.	Separate from those received
	Returns where an SA reference is not shown on the return. Go to step 5
	Returns to be processed under the Interim Logging procedure. Go to step 4 after separating out no SA reference returns as above
	Repayment claim cases. Go to step 6
	Returns submitted for earlier years and returns for earlier years submitted together with the current year return. Go to step 7
	Returns that show an earlier date of receipt that has been crossed through and a Return Batch Identifier. Go to step 8
	Returns which include Capital Gains Summary (2007/08 onwards) or Capital Gains supplementary pages (earlier years) with a Main Tax Return, or SA108 with a Short Tax Return. Go to step 9
	Returns for cases that are ‘Away’ returns. That is PD1 cases, High Net Worth Individuals (ex-CPT), Expat cases or CAR cases. Go to step 10
	Short Tax Returns (SA200) due to be processed using Automated Data Capture (ADC). Go to step 11
4.	Collect the remaining returns together in batches of no more than 50 and allocate a Return Batch Identifier (SAM121065), provided by the nominated officer, to each batch.
	Note: The final batch of the day may contain less than 50 returns
	Go to step 12
5.	Deal with returns where an SA reference is not shown on return
	If an SA reference is not shown on the return, trace the taxpayer using functions TAXPAYER INDEX (TI) to access the National Tracing system, or FIND TAXPAYER in Taxpayer Business Service, or RETRIEVE UTR FROM D REFERENCE to ascertain UTR where only a Schedule D reference is known, then MAINTAIN RESPONSIBLE OFFICE to ascertain the office with processing liability
	Returns for which a UTR can be traced, and MAINTAIN RETURN SUMMARY shows ‘Issued’, should be included in a priority or ordinary batch for logging as applicable
	If the taxpayer is not set up and belongs to another office, send to the responsible office immediately by Tax Post Direct for setting up and logging. This will be the only circumstance when a return is received and forwarded without being logged
	If the taxpayer is not set up and belongs to your office, treat as an unsolicited return. If the return is in the proper form and the case is appropriate to SA, the taxpayer should be set up and the return included in a priority or ordinary batch for logging as applicable (This text has been withheld because of exemptions in the Freedom of Information Act 2000). For guidance on subsequent actions see subject ‘Unsolicited Returns: Individuals’ (SAM121140)
6.	Repayment claim cases
	Identify repayment claim cases by a letter from the agent requesting repayment or where the agent has clearly marked the front of the return that a repayment is due
	Collect all repayment cases together, allocate a Return Batch Identifier which includes the prefix ‘R’, and log as a single batch. (Maximum of 50 to a batch)
7.	Multiple years returns received together
	Where several years returns are received together for the same customer they need to be logged and captured together
	Where a current year’s return is included, all the returns should be logged for processing in the CY batches. (Maximum of 50 to a batch)
	Where a current year’s return is not included, the returns should be collected with other similar years returns, allocated a Return Batch Identifier which includes the prefix ‘E’ and logged as a single batch. (Maximum of 50 to a batch)
	Go to Step 24
8.	If the return shows an earlier date of receipt that has been crossed through and a Return Batch Identifier
	Use function MAINTAIN RETURN SUMMARY to check whether a date of receipt has been recorded together with a Return Batch Identifier. Function MAINTAIN SA NOTES may also be useful in confirming the status of the return
	If the return is still logged, pass the return to the officer responsible for removing the return from the batch
	If the return has not been logged and no Return Batch Identifier is present on the record, include the return in a batch you are preparing for logging
9.	Returns which include Capital Gains pages
	Collect all returns which include CG pages, allocate a Return Batch Identifier which includes the prefix ‘CG’, and log as a single batch. (Maximum of 50 to a batch)
10.	‘Away’ returns
	Identify cases that are ‘Away’ returns. That is PD1 cases, High Net Worth Individuals (ex-CPT), Expat cases or CAR cases. In most instances these will be identified from the Area address on the return
	Collect all ‘away’ returns together, allocate a Return Batch Identifier which includes the prefix ‘A’, and log as a single batch. (Maximum of 50 to a batch)
11.	Short Tax Returns
	Identify returns which will not be suitable for processing through Automated Data Capture and which should be captured locally through LDC after inclusion in a normal batch for logging. Examples include where
	The return is torn or damaged
	There is no barcode, or the barcode has been written on or smudged
	Marks are made on the return over location markers at the side and top of the form, over the barcode, over page numbers at the base of the form, or over the word ‘Your’ on the front page
	The return includes attachments or letters merely confirming submission of the return
	Collect all other returns together, allocate a Return Batch Identifier which includes the prefix ‘A’, and log as a single batch. (Maximum of 50 to a batch)

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Logging a batch of returns

12.	Log returns
	Collect together a batch of returns for logging. The returns in each batch must all have been received on the same date in order to be logged together. Identify priority batches and log these first
	Using function LOG RETURN enter the
	Return Batch Identifier (SAM121065). Note: Returns processed under the Interim Logging procedure should include the batch number ‘INT’
	OUID in which you are working
	UTR of the taxpayer - can relate to a taxpayer for which your office is not responsible
	Year of the return to be logged - displayed as the current year - if amended to an earlier year the entry in this field will default to the current year after logging that earlier years return
	Select the [Log Return] button - a message is displayed confirming logging of the individual return as successful - the taxpayer’s record is not updated until the batch is sent Note: System Help. If you have any problem whilst using function LOG RETURN, refer to the system help available for the screen by selecting the Help icon
	On completion of logging a batch of 50 returns, the computer will send the batch details automatically and update the taxpayer’s record, the Return Batch Identifier will be displayed in function MAINTAIN RETURN SUMMARY. A message is displayed confirming logging of the batch has been successful. Go to step 15
	If the number of returns to be included in this batch is meant to be less than 50, go to step 13
	If you have attempted to exit the function or change details on the screen before completing a batch, go to step 14
13.	If the number of returns included in this batch is meant to be less than 50
	Select the [View Batch] button and check that the number of returns included on the PENDING LOGS screen agrees the number in the batch, then
	Select the [Send Batch] button. The computer will send the batch details automatically and update the taxpayer’s record, the Return Batch Identifier will be displayed in function MAINTAIN RETURN SUMMARY. A message is displayed confirming logging of the batch has been successful and the Return Batch Identifier fields will become blank ready for recording of the next batch. Go to step 14
14.	If you try to exit the function or try to change the batch identifier or date of receipt of the return before you have completed a batch of 50, an error message will be displayed. You must
	Note the details of the error message and select the [OK] button
	View the details on the PENDING LOGS screen of all the returns logged up to this point and the total logged
	If the number in the batch is intended to be less than 50 proceed as in step 12 above
	If the number in the batch should be 50
	Identify any return within the batch that has not been logged
	Select the [Continue Batch] button and resume logging. Processing of the batch will continue as in step 10 above
15.	In all cases once a batch of returns has been successfully logged
	Note the Return Batch Identifier prominently on the front of each return in the batch

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Immediate post-logging action

16.	Before you store the returns for pre-capture checks and subsequent capture
	Full pre-logging checks should be undertaken as soon as possible for returns processed under the Interim Logging procedure, and the appropriate action taken. Go to step 5
	Deal with any urgent capture cases identified during logging. Go to step 17
	Immediately transfer any returns for cases that you are not the responsible processing office (‘home’ office), particularly those relating to the EXPAT or CPR Teams, to the appropriate team or office. Go to step 18
	Immediately transfer any forms SA200 to the appropriate team or office. Go to step 18
	Review any correspondence enclosed with the return. Go to step 21
	Deal with any payments received with the return. Go to step 22
	Update the taxpayer’s record with any change in name or address. Go to step 23
	Where several years returns have been submitted together, go to step 24
	Where an SA record is held for the UTR shown but function MAINTAIN RETURN SUMMARY does not show ‘Issued’ for the return year, go to step 25
	If none of the above applies to any return in the batch, go to step 26
17.	To deal with urgent capture cases
	Identify any return which has been requested for urgent capture, together with any return where the Enforcement Case signal is set on the record
	Arrange for immediate capture of the return as a priority
18.	When you transfer a return to the responsible processing team or office
	Replace the return within the batch with a stencil showing relevant details
	The return can be re-logged with other returns in the responsible team or office using the new date of receipt, as this will not overwrite the original date. The ‘new’ Return Batch Identifier will automatically overwrite the original identifier on the taxpayer record
19.	Transfer the form SA200 to the SA Post Room, Netherton on the same day, by Tax Post Direct, to deal with capture of the return (SAM121030)
	When you transfer a form SA200 to the SA Post Room, Netherton
	Replace the return within the batch with a stencil showing relevant details
	The return can be re-logged with other returns in the relevant office using the new date of receipt, as this will not overwrite the original date. The ‘new’ Return Batch Identifier will automatically overwrite the original identifier on the taxpayer record
20.	On receipt of returns identified by a red spot, review the SA Notes for the date the return was sent back as unsatisfactory. Proceed as below dependent upon whether the satisfactory return was or was not, submitted within the time limit
	If a satisfactory return is not received within 21 days
	Log the return using the latest date of receipt
	If a satisfactory return is received within 21 days or longer where allowed
	Check SA notes for the original date of receipt and log the return using that date
	Arrange for capture of the return
21.	Review any correspondence received with the return
	Photocopy and return any legal documents enclosed to the person who submitted the return, for example marriage or death certificates
	Return any documents the taxpayer has asked to be returned to him / her
	Attachments and correspondence with a form SA200 should be reviewed to determine whether the return can be processed through ADC or should be captured locally
	Other correspondence and enclosures should be read to determine whether any other action is required at this point in time. For example, to deal with an acknowledgement of the return or to refer to an Inspector forms or certificates which need to be signed and sent on to foreign tax authorities. Note the correspondence of any action you have taken and retain all correspondence with the return. Go to step 26 Note: Where correspondence needs to be returned, use SEES letter SA658 found in SEES Letters and Forms under the ‘Self Assessment’ category
22.	If a payment has been received with the return
	Pass the payment included with the return, together with taxpayer details to a Grade O Remittance Officer. Make a pencil note on the front of the return to indicate a payment was received and the amount. Go to step 26
23.	If the taxpayer’s name, address and / or postcode has changed
	Update the taxpayer’s address using TBS
	If the name address and / or postcode of the person acting in a capacity for the taxpayer has changed
	Update the details on the taxpayer record using function MAINTAIN CAPACITY
	In all cases
	Note the front of the return that the new address has been noted. Go to step 26
24.	Where several years returns have been submitted together
	Place them in the same batch. The same Return Batch Identifier will be shown on MAINTAIN RETURN SUMMARY for each return year
25.	Where an SA record is held for the UTR shown but function MAINTAIN RETURN SUMMARY does not show ‘Issued’ for the return year
	Follow the guidance on subsequent actions at subject ‘Unsolicited Returns: Individuals’ (SAM121140)

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Storing the batches of returns

26.	Store returns for subsequent pre-capture checks and capture
	Store returns, in the order in which they are logged, in a box or folder clearly marked with the Return Batch Identifier. Store in Return Batch Identifier order to assist with tracing. Note: Where post appropriate for storage with the return is received in respect of a batched return, that post should be placed, unsorted, at the front of the batch box. Where retrieval of a return is required, any unlinked post retained with the batch should be checked to ensure it is not overlooked
	Where a return is extracted from a batch for any purpose it should be replaced with a stencil showing taxpayer name, UTR, return year, name and contact number of person borrowing the return, date and purpose for removal

Further information on the following subjects can be found in this section of the manual as follows

Acknowledging returns: Individuals (SAM121010)

Logging individuals’ returns (SAM121030)

Part year individual returns for the current year (SAM121040)

Payment received with individual return (SAM121050)

Return receipt (Individual): Responsible office elsewhere (SAM121070)

Returns for out of date years: Individuals (SAM121080)

Reviewing enclosures: Individual return (SAM121090)

Storing individual returns (SAM121110)

Taxpayer detail changes (SAM121120)

Taxpayer is deceased (SAM121130)

Unsatisfactory Individuals returns (SAM121260)

Unsolicited returns: Individuals (SAM121140)

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