SAM121261 - Returns: individuals returns: unsatisfactory individuals returns (Action Guide)

Where it is considered an unsatisfactory return has been received follow steps 1 - 11 below. For details of how to access the SA functions, select ‘Index Of Functions’ on the left of the screen.

1. Try to find all missing items and any obvious errors which need to be clarified
2. Attempt to solve simple omissions or missing totals from the return by reference to other entries on the return or enclosures or correspondence with the return. For example, a simple omission or missing total may be where there is an entry for net profit at box 71 on the Self-employment (full) page SEF 4 but no entry carried down to box 74
3. Information such as payment and deduction statements (previously CIS25’s) can be used to capture the return but this does not include completing the Standard Accounts Information where the taxpayer has enclosed accounts and has made no effort to complete the SAI boxes or where a P60 has been enclosed but there is no employment page or the page has not been completed
4. If the return is still considered as unsatisfactory
 
  • Usually unsatisfactory returns will be identified before logging but if such a return has been logged and then found to be unsatisfactory, unlog the return. For more information about how to unlog a return, see subject ‘Unlogging unsatisfactory individuals returns’ (Action Guide), (SAM121250)
 
  • Send the return back, without any amendment to the taxpayer or agent who submitted it (only to an agent where 64-8 held), or issue a Main Tax Return (SA100) for completion in certain Short Tax Return (SA200) cases. In SA200 cases enclose a paper SA200, marked with a red spot for easy identification upon receipt
 
  • Remember to cross through any date stamp on the front of the return
 
  • Enclose either letter SA603, SA604, SA605 or locally produced letter, where longer than 14 days is allowed, as appropriate. Where the return is a computer generated version of a return that is not identical to the HMRC form, it should be sent back with stock letter SA602 (or SA602A where it is a manually altered earlier years return)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
  Note: Where an agent is acting, letter SA606 should also be issued to the other party with a copy of the SA603, SA604 or SA605 notifying them of the action taken.
5. Where you have unlogged the SA return after it has been captured, you should make an SA note ‘Return unlogged on (date) as (reason). CY code reviewed’
6. Check if SA auto-coding has taken place on the National Insurance and PAYE Service (NPS) using information from that return and if so, review the CY and CY+1 tax codes
7. Identify the coding items that have been included in the tax code from the unlogged return by comparing the issued SA auto-coding tax code with the previous tax code. Then amend IABD CY and CY+1 to agree with the previous tax code. For further information, see the PAYE Manual (PAYE10000)
8. If the return was received before the filing date and is being returned on or after 18 October or in the corresponding 14 day period up to any other filing date, you should also
 
  • Mark the return with a prominent red spot in felt tip marker in the top right hand corner
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
9. On receipt of returns identified by a red spot, the SA Notes should be reviewed for the date the return was sent back as unsatisfactory. The necessary action should then be taken in accordance with step 10 (satisfactory return not submitted within time limit) or step 11 (satisfactory return is submitted within time limit)
10. If the information is not supplied within 21 days, or longer where allowed in exceptional cases (for example overseas addresses or UK geographical areas where there are known longer postal times)
 
  • The return should be logged using the new date of receipt
11. Where the return is sent back by the taxpayer or agent and
 
  • The information is supplied within the 21 day period, or longer where allowed
     
    And 
 
  • The return was originally received before the filing date
 
    • Log the return using the date the return was originally submitted as shown in the SA Note
 
    • Arrange for capture of the return
  Note: Where possible try to avoid contacting the taxpayer more than once during the capture process. This will not be possible in every case. Some problems will not be found until the return information is captured.
  Do not contact the taxpayer in any case other than when dealing with unsatisfactory returns unless it is unavoidable.

Home | Main Contents | Manual Contents
Previous Page | Next Page | Top | Menu