SAM121171 - Returns: individuals returns: mandatory boxes: individuals (Action Guide)
Where the taxpayer has completed the Employment, Self-Employment and / or Partnership pages but not completed the mandatory boxes as appropriate, follow steps 1 - 9 below.
For details of how to access the SA functions, select ‘Index Of Functions’ on the left of the screen.
Where the missing information is the employer’s reference from box 4 of the Employment page E1
|
1. |
Use PAYE Service Function TRACE AND MATCH and relevant details shown on the return (employer’s name and address) to trace the information |
|
|
Note: You should not reject a return where details of the employer’s name is provided, even if you still cannot trace the PAYE reference |
Where the missing information is the description of the business from box 2 on the Self-employment (full) page SEF 1 or box 1 on the Self-employment (short) page SES 1
|
2. |
Use function MAINTAIN SOURCES and relevant details shown on the return to obtain the information |
Where the missing information is the partnership reference from box 1 on the Partnership pages PF 1 (full) or PS 1 (short) and the taxpayer is not a partner of a foreign partnership that has no profits arising in the UK
|
3. |
Use function MAINTAIN SOURCES and relevant details shown on the return to obtain the information |
|
4. |
If the information cannot be obtained |
|
|
|
|
|
|
If the taxpayer is a partner of a foreign partnership that has no profits arising in the UK
|
5. |
Enter 9999999999 in box 1 |
In all cases where you are able to obtain the information
|
6. |
Enter the information on the return in pencil and when the return is captured enter the information in the screen box |
|
7. |
Send a Customer Service Message to the taxpayer advising that the information must be completed on future returns |
In all cases where you are not able to obtain the information from all relevant details held, or you are at all unsure
|
8. |
Do not guess |
|
9. |
Treat the return as unsatisfactory and send the return back to the taxpayer. Note: But see step 1 regarding details of employer’s reference |
