SAM121081 - Returns: individuals returns: returns for out of date years: individuals (Action Guide)

Where a return for an out of date year has not been captured in LDC by the relevant 5 April, follow steps 1 - 12 below.

Note: All the actions taken must be recorded by selecting the SA Note (Individual return for out of date year (xxxx) (details of action taken)) from the SEES Notes Paster.

For details of how to access the SA functions, select ‘Index Of Functions’ available from the left bar.

If the return was received within the relevant time limit for self assessment, as identified in Table A or B in SAM121080 or if later, within the relevant time limit for superseding a Determination (see CH56100 and Notes: below)

1. Use LDC to capture returns received within the relevant time limits
2. Where the return was received outside the time limits, use the SEES Full Tax Calculator to calculate the charge
3. Print a copy of the calculation to keep with the return and in Revenue calculation cases, send a copy with a covering letter along the following lines
  ‘Thank you for the information contained in the form you sent me for (year). I enclose a calculation of the charge which has now been entered on your record.’
4. Use function CREATE RETURN CHARGE to record the return charge

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All other cases

 

If a Revenue Determination has been made in an amount greater than that shown on the return
5. Write to the taxpayer along the following lines
  ‘Thank you for the information contained in the form you sent me for (year). The time limit for a (year) self assessment ran out on (date). I received your form after this date, therefore the Determination of tax I sent you on (date) remains in force’
6. File the return in the normal way 
 

If a Revenue Determination has been made in an amount less than that shown on the return
7. Pass the return to the RISK Team to consider any action under discovery provisions
8. If RISK confirm no further action is required, write to the taxpayer as Step 5 
 

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) 
9. Write to the taxpayer along the following lines
  ‘Thank you for the information contained in the form you sent me for (year). The time limit for a (year) self assessment ran out on (date). I received your form after this date, however I do not intend to take any further action regarding the information contained in the return’
10. File the return in the normal way 
 

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) 
11. Pass the return to the RISK Team to consider any action under discovery provisions
12. If RISK confirm no further action is required, write to the taxpayer as Step 8
  Notes:
 
  1. In all circumstances the Revenue Determination constitutes the self assessment and creates the payment on account for the subsequent year
 
  1. The amount of any fixed automatic penalty should not exceed the tax shown on the return, even though the return does not displace the Revenue Determination. This applies to tax years 2009-10 and earlier. Different rules will apply to 2010-11 and later tax year. Further guidance will be published shortly
 
  1. A Revenue Determination can only be replaced by an actual self assessment made within three years of the filing date for the return, or if later, within 12 months of the date of the Revenue Determination
 
  1. Where the transitional period applies and a Revenue Determination has been raised, the self assessment return will displace the determination where the return shows less than the amount of the determination or a repayment.
     
    Further information is available together with flow chart to establish if the transitional period applies, in the Debt Management and Banking Manual, under subject ‘SA debt and return pursuit: Revenue Determinations: Time limits for a return to supersede a determination’ (DMBM518010)

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