SAM121070 - Returns: individual returns: return receipt (individual): responsible office elsewhere
A return should be logged and processed in the office in which it is received as long as it is not an ‘Away’ case.
An ‘Away’ case is a PD1 case, High Net Worth case (ex CPT), Expat or CAR case. These returns should be date stamped with the date of receipt and redirected immediately to the appropriate office. All other returns should be logged as normal and captured and coded in the receiving office.
Tax returns will have the two character Organisation Unit / Management Unit Identity Number printed alongside the Office Number on the front of the return. This will help you identify returns dealt with by specific Organisation Units. For example, in most Areas with a High Net Worth Team, that team will use the Organisation Unit 09 and returns issued by these units should be captured separately from other returns.
‘Away’ Tax returns dealt with by specific Organisation Units, must be identified at the logging stage, logged and then sent directly to the Unit using Tax Post Direct.
Short Tax Returns (SA200)due to be processed using Automated Data Capture, received locally should normally, after logging, be forwarded to SA Post Room Netherton on the same day by Tax Post Direct. In exceptional circumstances the return can be captured locally through LDC; for example where a complaint case requires immediate capture, or where the nature of enclosures is such that they would best be dealt with at the time of capture. (See SAM121031 ‘Logging Individuals’ Returns’).
Note: Any form SA200 where box 1.5 is ticked and a form SA108 and capital gains computation are included, should after logging, be sent to Netherton for automatic processing on the same day by Tax Post Direct. Any form SA200 where box 1.5 is ticked but either SA108 or capital gains computation is not attached, should after logging, also be forwarded to Netherton for pursuit of outstanding items.
You may discover that the office with processing responsibility for an ‘Away’ case is elsewhere at any stage of Local Data Capture (LDC).
For example
- Before logging, if it is obvious from the return or enclosures
- When reviewing changes which affect the taxpayer record and
-
- You cannot access the appropriate function
- The tracing or wider access functions show a different office with processing responsibility
- When looking for information on the PAYE system during capture of the return
Capture of ‘Away’ returns
Where a return has not already been identified as an ‘Away’ return at the pre-capture stage, the return should be fully captured in the office of receipt. After full capture (including repairs and minor queries), the return should be redirected to the responsible office and an SA Note made to record the action taken. On receipt in the responsible office, the return should be passed directly for coding review / update and other 2n d day actions that may be required before being allocated a batch number and stored.
Note: Specific action is required where the owning office of the ‘Away’ return is Public Department 1 (PD1). Where, during capture of an SA return, you identify that it is for a PD1 case, you should
- Cease capture of the return
- Send the return immediately to PD1 by normal tax post, marked for the attention of the Customer Relations Manager
- Leave the return as logged
To assist offices in achieving their processing target, the cut off date for sending returns logged in 'away offices' to the Responsible Office is in early December.
If, between the relevant date in December and the end of December you come across 'Away returns' that have been logged in your Office before 31 October, but have not immediately been sent on to the Responsible Office, you should not capture the return. The return should be sent to the Responsible Office on the same day, by Tax Post Direct for attention.
Note: Under no circumstances should you capture any returns in respect of cases applicable to Public Departments 1 (PD1), which will include the office reference of 940. These should be sent immediately to PD1 by normal tax post, marked for the attention of the Customer Relations Manager.
