SAM121080 - Returns: individuals returns: returns for out of date years: individuals

Before 1 April 2010 we could not ask a taxpayer to make a self assessment after the relevant 31 January which was 5 years after the end of the tax year. The normal time limit for making assessments (including self assessments) changed on 1 April 2010 to 4 years from the end of the tax year. The new time limit will not apply to all taxpayers until 1 April 2012. Before that date a taxpayer entitled to a repayment of tax can rely on the pre-April 2010 time limits provided they were not given notice to make a return within one year of the end of the relevant tax year. Further information is also available in the Compliance Handbook, under subject Assessing Time Limits: Tables of time limits for relevant taxes: Income tax and Capital Gains (CH56100).

Use Table A for the key dates for issuing returns and the time limits for making self assessments between 1 April 2010 and 31 March 2012 in repayment cases.

Use Table B for the key dates in all other cases from 1 April 2010 onwards.

Table A - 1 April 2010 to 31 March 2012 - Issue of returns and time limit for self assessment - Taxpayer entitled to a repayment of tax

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Table B - 1 April 2010 onwards - Issue of returns and time limit for self assessment - Return brings tax into charge

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Return for out of date year not captured by relevant 5 April

The action required where returns for out of date years have not been captured in LDC by the relevant 5thApril is as follows, and you must record all the actions you take by selecting the SA Note (Individual return for out of date year (xxxx) (details of action taken)) from the SEES Notes Paster.

If the return was received within the relevant time limit for self assessment identified in Table A or B as appropriate or, if later, the relevant time limit for superseding a Determination (see Notes: below)

• Use function CREATE RETURN CHARGE to record the return charge

All other cases

Example 1: If a Revenue Determination has been made in an amount greater than that shown on the return

• Write to the taxpayer to confirm that the Determination remains in force (see ‘Returns For Out Of Date Years: Individuals’ Action Guide (SAM121081) for suggested wording)
• File the return in the normal way

Example 2: If a Revenue Determination has been made in an amount less than that shown on the return

• Pass the return to the RISK Team to consider any action under discovery provisions
• If RISK confirm no further action is required, write to the taxpayer as Example 1

Example 3: If no Revenue Determination has been made and the return shows an overpayment(This text has been withheld because of exemptions in the Freedom of Information Act 2000) 

• Write to the taxpayer to confirm that no further action will be taken (see ‘Returns For Out Of Date Years: Individuals’ Action Guide (SAM121081) for suggested wording)
• File the return in the normal way

Example 4: If no Revenue Determination has been made and the return shows a liability(This text has been withheld because of exemptions in the Freedom of Information Act 2000) 

• Pass the return to the RISK Team to consider any action under discovery provisions
• If RISK confirm no further action is required, write to the taxpayer as Example 3

Notes: