SAM121211 - Returns: individuals returns: returns which include a PAYE source of income (Action Guide)
Where the return includes a PAYE source follow steps 1 - 15 below. This guide is presented as follows
Review of PAYE Service functions for coding adjustments and tax already refunded
| 1. |
Establish any previous year’s underpayment coded for the SA year |
| 2. |
Establish any potential underpayment for the SA year which is coded for a later year or which has been paid voluntarily by the taxpayer |
| 3. |
Make a note of the figures. You may want to note the figures on the return in the boxes to be captured (boxes 7 and 8 of the Tax Calculation Summary page TCS 1 Main Tax Return (SA100), boxes 2.6A and 2.6B Short Tax Return (SA200)), if so use pencil |
| 4. |
For Self Calculation taxpayers, where the taxpayer has omitted details or made an obvious error, repair the details on the return |
| 5. |
Check the PAYE Service - Individual - Indicators - to confirm the Live SA box is ticked. If not, make a full Contact History note stating the first SA year and the UTR |
| 6. |
Establish any amount in respect of tax already refunded for the year of the return and compare with any amount entered on the return (box 1 of the Finishing your Tax Return section page TR 5.1 SA100, box 12.11 SA200). This information can be found in the Financial Events Summary in Accounting on the PAYE record |
| 7. |
Where the taxpayer has omitted details or entered incorrect details, repair the details on the return |
| 8. |
Enter the details during capture |
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Coding (Integrity) Check (where applicable)
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In cases where PAYE record found
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| 9. |
View the coding record(s) |
| 10. |
Use the PAYE Service Function CONTACT HISTORY to view notes for the taxpayer and where the taxpayer is in receipt of benefits |
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- Compare the return entries with the Employer Compliance System record
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- Check the NPS record to deal with any other queries where required
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| 11. |
Set the ‘Pass’ or ‘Fail’ signal as appropriate in function CAPTURE RETURN by selecting the [Pass] or [Fail] button on the SAVE RETURN screen or on the YEAR ENDED 05/04/YYYY CODING INTEGRITY CHECK screen. See subject 'The Coding (Integrity) Check' (SAM121690) for more information |
| 12. |
Update the PAYE record of any coding changes if not to be picked up by Auto-coding |
| 13. |
File the return away |
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In cases where PAYE record not found
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| 14. |
If the PAYE source of income has ceased, accept the figures on the return |
| 15. |
If the PAYE source of income is continuing, accept the figures on the return and take steps to set up a PAYE record |
