SAM121311 - Returns: individuals returns: capture of returns issued in error (Action Guide)

Where a tax return has been issued in error follow steps 1 - 12 below.

For details of how to access the SA functions, select ‘Index Of Functions’ on the left of the screen.

This guide is presented as follows

The taxpayer died before the beginning of the year Steps 1 - 3
The taxpayer received two returns in error Steps 4 - 6
A limited company have received an SA return Steps 7 - 8
The taxpayer did not meet the SA criteria Steps 9 - 10
Employees meeting automatic refinement criteria Step 11
Pensioners and low income taxpayers Step 12

The taxpayer died before the beginning of the year

1. Where you are taking action after 31 October but before 31 January, you must 
 
  • Defer the paper filing date to 31 January
  Where you are taking action on, or after, 31 January, you must 
 
  • Defer the paper filing date and the online filing to the date you are taking action
  Then, in both instances
 
  • Use function CREATE RETURN CHARGE to record a Nil charge
2. Use function AMEND TAXPAYER SIGNALS to enter the year for which the uncompleted return applies in the Last SA Return Required For Year Ending 5th April field
3. Update the taxpayer’s record. (See section ‘Permanent cessation’ in business area ‘Special cases’)

Top of page

The taxpayer received two returns in error

4. Capture the completed return as normal using function CAPTURE RETURN
5. Follow step 1 above to record a Nil charge against the uncompleted return under the Unique Taxpayer Reference of the SA record that is to be made dormant
6. Make the SA record dormant as follows
 
  • Use function AMEND TAXPAYER SIGNALS to
 
    • Enter the year for which the uncompleted return applies in the Last SA Return Required For Year Ending 5th April field
 
    • Make a note of the reason why the record has been made dormant in the Free Format Notes field and include the Unique Taxpayer Reference (UTR) of the SA record that remains live
 
  • Use function MAINTAIN PAYMENTS ON ACCOUNT to reduce the current year’s payments on account to nil only if 
 
    • The case ceased during the previous year and the SA return for the year of cessation has already been received and captured
 
And
 
    • The taxpayer has made a claim to reduce the payments on account
 

In other cases
 
    • Take no action regarding the current year’s payments on account
 
  • Enter on the SA record the date the source ceased
 
    • Using function MAINTAIN PARTNER, if the source of income is a partner source
 
    • Using function MAINTAIN TRADE, if the source of income is a trade

Top of page

A limited company have received an SA return

7. Follow steps 1 and 2 above
8. Check the record has been correctly set up. Note: An SA record is only required for a company where the company is a member of a partnership. (See business area ‘Records’)

Top of page

The taxpayer did not meet the SA criteria

9. Follow steps 1 to 2 above
10. Where there is an NPS interest for the return year, that is Pay, Tax, Benefits and so on, inhibit the exit letter and list the case for further action (to be advised in due course)

Top of page

Employees meeting automatic refinement criteria

11. Follow steps 1 to 2 above then follow step 10

Top of page

Pensioners and low income taxpayers

12. Follow steps 1 to 2 above then follow step 10

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