SAM121071 – Returns: individuals returns: return receipt (individual): responsible office elsewhere (Action Guide)


Where you discover the office with processing responsibility is elsewhere follow steps 1 - 5 below. For details of how to access the SA functions, select ‘Index Of Functions’ on the left of the screen.

In all cases

  1. Stamp the date of receipt on the front of the return. Where the filing date falls on a day when the office is closed, all returns received in the post on the following working day should be date stamped as received on the filing date
Before logging, if it is obvious from the return or enclosures
  1. Record receipt of the return using function LOG RETURN

  2. Send the return immediately to the correct office with processing responsibility by Tax Post Direct with a covering note to say the return has been logged
Returns received and logged before 31 October but not sent to responsible officebefore December cut-off date
  1. Capture the return details, except for returns applicable to Public Departments 1. 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 Tax Post Direct, marked for the attention of the Area Operations Manager

  2. Send the return, with a covering note giving details of the action taken, to the new office with processing responsibility immediately by Tax Post Direct