SAM121330 - Returns: individuals returns: capture operators guidance: 2002/03 return
2002/03 Individuals Return
The majority of return entries can be captured from the return without you having to consider the effect of each entry on the case as a whole. There are occasions however when you must stop and think about, and possibly calculate, amounts that have to be entered during capture.
During capture of return information you will be presented with warnings that advise you of unlikely situations and of situations where you should consider the case more fully and take clerical action.
You will not see warnings in all situations where you need to take clerical action and this helpsheet is designed to act as an aid in identifying entries on a return for which you will not be prompted by a warning to take action.
In all cases you should read all the information given in the Additional Information boxes on the return and read and act upon as necessary any warning messages that are displayed.
Note: If the only additional information details given are the agent’s name and reference you do not need to make an entry in box 23.5.
The list is in the order that a return is presented. You need only refer to this list if the box is completed or relevant claim has been made
- Select the box number you require information on
12.1, 12.3, 12.6 or 6.6 or additional information
14.3 or 14.7
14.4 or 14.8
15.2
15.5
16.27
16.28
16.30
18.1 and / or 18.2
18.5
18.6 and 18.7
18.8
Question 19
19.12
20.1
Question 21
22.6
23.3
Multiple Standard Accounts information submitted for one basis period
3.6
3.7
3.8
3.29
3.81 or 4.12
3.86
3.94, 3L.92 or 4.23
3.96
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
3.98
3L.86
4.1
4.4
4.16
4.25
4.62
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
4.75A
5.17
6.9 and / or 6.10
Question 7
8.U, 8.L or 8.O
8.12
8.13B
Computer displays Top Slicing Relief box
12.1, 12.3, 12.6 or 6.6 or additional information
If the number of years is less than 1 (or the taxpayer has left the box blank only because the number of years is less than 1)
- Enter 1 in box 12.1, 12.3, 12.6 or 6.6
14.3 or 14.7
If Revenue Calculation case
- Calculate the relief and enter the amount in box 18.5
See section ‘Claims Made Outside a Return’ (SAM114000 onwards)
Note: In a Self Calculation case you should capture the taxpayer's box 18.5 entry as normal.
14.4 or 14.8
If Revenue Calculation case
- Calculate the relief and enter the amount in box 18.8. For further information see business area ‘Repayments’
See also subject ‘Prior Year Adjustments: Individual Returns’ (SAM121180)
Note: In a Self Calculation case you should capture the taxpayer's box 18.8 entry as normal.
15.2
Where the taxpayer has entered an amount in this box
- Check that a qualifying date of birth for the taxpayer or former spouse has been entered at either box 15.2A or box 22.6
If a qualifying date of birth for the taxpayer or former spouse cannot be verified
- Repair to 0 (zero) the entry at box 15.2
- Enter a Customer Service Message advising the taxpayer that without a qualifying date of birth you are unable to process the claim
15.5
This box should not be completed by the taxpayer on the 2002 / 03 return and you should not make any entry in this box for the year 2002 / 03.
16.27
If amending a return and the surplus allowances are reduced and are not to be withdrawn from the spouse
- Abort the amendment
See subject ‘Amended Returns Where Allowances Transferred to Spouse’ (SAM124020)
16.28
If Revenue Calculation case
- Ascertain the surplus allowances due
- Enter in box 16.31 and / or box 16.32 as applicable
See subject ‘Return Entries to be Calculated’ (SAM121200)
16.30
Note: These cases do not appear on the Returns Review: Transfer Allowances Work List. If there is a tick in box 16.30 you should inform the office of the spouse of the amount of surplus Children's Tax Credit due after capture.
If amending a return and the surplus allowances are reduced and are not to be withdrawn from the spouse
- Abort the amendment
See subject ‘Amended Returns Where Allowances Transferred to Spouse’ (SAM124020)
18.1 and / or 18.2
- Obtain entry from COP functions CLEARANCE SUMMARY and CODING HISTORY
See subject ‘Returns Which Include a PAYE Source of Income’ (SAM121210)
18.5
This box should only be completed by a taxpayer in a self-calculation case and instructions on how to calculate the relief are in the Tax Calculation Guide.
If there is no entry in box 18.5 in a self-calculation case
-
- Do not request amendment from the taxpayer / agent
- Repair box 18.5 using information on the return
18.6 and 18.7
Where the taxpayer has completed boxes 18.6 and 18.7 to make a claim to reduce Payments on Account
- Check that a valid claim to reduce the payments on account is shown in the Additional Information box, and that the claim has been made within the time limit, before capturing the information
For further information see section 'Claim to Adjust Payments on Account’ (SAM1000 onwards)
18.8
This box should only be completed by a taxpayer in a self-calculation case and instructions on how to calculate the relief are in the Tax Calculation Guide.
- If there is no entry in box 18.8 in a self-calculation case
-
- Do not request amendment from the taxpayer / agent
- Repair box 18.8 using information on the return
Question 19
If the taxpayer has ticked the Yes box and has completed boxes 19.1 to 19.7
- Check that a BACS repayment can be made using the information given. Refer to the field help in function CAPTURE RETURN for box numbers 19.4 and 19.5 for more information
- Continue to capture the return information, other than the bank / building society details, and send any repayment by cheque to the taxpayer
- In a Revenue Calculation case or Self Calculation case with repairs, enter a Customer Service Message advising the taxpayer of the action you have taken
- In a Self Calculation case with no repairs, issue a letter advising the taxpayer of the action you have taken
Any repayment to be made to a nominee whose address is abroad must be made manually.
Where you note that the nominees address is abroad
-
- Set the No Repayment signal using function AMEND TAXPAYER SIGNALS, repayment will be made manually on reviewing the work item created
- Continue to capture the remainder of the return
19.12
This box is not captured but the taxpayer must authorise any repayment to a nominee in this box.
If the taxpayer has not signed the box, you must delete any nominee details entered. The repayment will be issued to the taxpayer.
20.1
If COP source
- Check entry with COP CLEARANCE SUMMARY screen
See subject ‘Returns Which Include a PAYE Source of Income’ (SAM121210)
Question 21
If the taxpayer has ticked the Yes box
- Update the taxpayer’s record
See subject ‘Taxpayer Detail Changes’ (SAM121120)
22.6
Where a date of birth has not been entered in box 22.6, but Age Allowance has been allowed in the code and the date of birth is shown on the COP record, you should
- Enter the date of birth, taken from the COP record, in box 22.6 of the return
- Note the return in pencil that the COP record shows the taxpayer is over 65
- Enter a Customer Service Message advising the taxpayer of the action you have taken
- Leave Age Allowance in the code for CY and CY+1
23.3
If Revenue Calculation case
- Calculate the relief and enter the amount in box 18.8. For further information see business area ‘Repayments’
See also subject ‘Prior Year Adjustments: Individual Returns’ (SAM121180)
Note: In a Self Calculation case you should capture the taxpayer's box 18.8 entry as normal.
Multiple Standard Accounts information submitted for one basis period
Where more than one set of SAI to be captured for one basis period
- Capture the SAI for the latest period of account only
See subject ‘Multiple SAI For One Basis Period: Individuals’ (SAM121480)
3.6
- Update the taxpayer’s record
3.7
- Update the taxpayer’s record
3.8
Following capture of the return a work item is created if box 3.8 is completed. When you capture the return
- Use a Customer Service Message to advise the taxpayer that you will review the payments on account for the following year as soon as possible
3.29
If the taxpayer follows the guidance in Helpsheet IR223 (Rent a Room for traders) and completes box 3.29 and just one of boxes 3.51 to 3.63
- Use boxes 3.24, 3.25 and 3.26 on screen
3.81 or 4.12
In a Revenue Calculation case
- Calculate the adjustment and enter the amount in box 18.4 or 18.5 as appropriate
See section ‘Claims Made Outside a Return’ (SAM114000 onwards)
Note: In a Self Calculation case you should capture the taxpayer's box 18.4 or 18.5 entry as normal.
3.86
- Calculate the relief and enter the amount in box 18.5
See section ‘Claims Made Outside a Return’ (SAM114000 onwards)
3.94, 3L.92 or 4.23
If Class 4 National Insurance is deferred for one business it is deferred for all but a taxpayer may have a business which is excepted even though another is chargeable. A tick in box 3.94, 3L.92 or 4.23 tells the computer that the exception (or deferment) applies to all profits.
Where the taxpayer is excepted from Class 4 NIC on one business but chargeable on another
- Do not make an entry in box 3.94, 3L.92 or 4.23
- Enter the amount of profit to be excepted in the adjustment box 3.95, 3L.93 or 4.24. The computer will calculate the Class 4 NIC due on the remainder automatically
3.96
If Self calculation case and multiple Self employment supplementary pages are received and you are to accept taxpayer’s figure
- Ensure the accepted figure is on the first instance captured
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
3.98
If there is an entry in box 3.98
- Add the amount to any entry in box 3.97 and enter the total figure in box 3.97 on screen
3L.86
In a Revenue case if there is an entry in box 3L.86
- Calculate the adjustment and enter the amount in box 18.5
Note: In a self calculation case you should capture the taxpayer’s box 18.5 entry as normal
4.1
A partnership UTR will not exist for a foreign partnership that has no profits arising in the UK.
Where the taxpayer is a partner of a foreign partnership that has no profits arising in the UK
- Enter 9999999999 in box 4.1
4.4
Following capture of the return a work item is created if box 4.4 is completed. When you capture the return
- Use a Customer Service Message to advise the taxpayer that you will review the payments on account for the following year as soon as possible
4.16
If Revenue Calculation case
- Calculate the relief and enter the amount in box 18.5
See section ‘Claims Made Outside a Return’ (SAM114000 onwards)
Note: In a Self Calculation case you should capture the taxpayer's box 18.5 entry as normal.
4.25
If Self calculation case and multiple Partnership supplementary pages are received and you are to accept taxpayer’s figure
- Ensure the accepted figure is on the first instance captured
4.62
If Revenue Calculation case
- Calculate the relief and enter the amount in box 18.5
See section ‘Claims Made Outside a Return’ (SAM114000)
Note: In a Self Calculation case you should capture the taxpayer's box 18.5 entry as normal.
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
4.75A
If there is an entry in box 4.75A
- Add the amount to any entry made in box 4.75 and enter the total figure in box 4.75 on screen
5.17
If Revenue Calculation case
- Calculate the relief and enter the amount in box 18.5
See section ‘Claims Made Outside a Return’ (SAM114000 onwards)
Note: In a Self Calculation case you should capture the taxpayer's box 18.5 entry as normal.
6.9 and / or 6.10
If Revenue Calculation case
- Calculate the tax credit relief due from all entries and enter the amount in box 6.9 and/or box 6.10
If double taxation relief is due and allowances and reliefs can be given in a more beneficial way
- Abort capture
See subject ‘Computer Calculation is Incorrect’ (SAM121420)
Question 7
If a claim is made for relief due under Section 699 ICTA 1988 (from higher rate tax for Inheritance Tax on accrued income from certain estates from deceased persons)
- Abort capture
See subject ‘Computer Calculation is Incorrect’ (SAM121420)
8.U, 8.L or 8.O
Where there is an entry in any of these boxes, relating to transactions entered on pages CG2 and CG3, the taxpayer must provide additional information in respect of each individual transaction on pages CG4, CG5 and CG6.
If there is an entry in these boxes but the additional information is not supplied
- Enter the figures from the return in boxes 8.U, 8.L or 8.O
- Note the omission of the additional information and set a Potential Selection for Enquiry signal
- Review for the opening of a Section 9A enquiry
8.12
If Revenue Calculation case
- Calculate the relief and enter the amount in box 18.5
See section ‘Claims Made Outside a Return’ (SAM114000 onwards)
Note: In a Self Calculation case you should capture the taxpayer's box 18.5 entry as normal.
8.13B
If Revenue Calculation case
- Calculate the relief and enter the amount in box 18.5
See section ‘Claims Made Outside a Return’ (SAM114000 onwards)
Note: In a Self Calculation case you should capture the taxpayer's box 18.5 entry as normal.
Computer displays Top Slicing Relief box
If there is an entry in box 12.2, 12.5, 12.8 or 6.8 and there is more than one gain
- Calculate gains over years and enter in box
If there is an entry in box 12.2, 12.5, 12.8 or 6.8 and only one gain or cluster of gains
- Leave blank
