SAM121340 - Returns: individuals returns: capture operators guidance: 2004/05 return
2004/05 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 23.7.
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
The remainder of this subject is presented as follows
Main Tax Return (SA100)
Short Tax Return (SA200)
Main Tax Return (SA100)
- Select the box number you require information on
10.12 to 10.14
11.10 to 11.12
12.1, 12.3, 12.6 or 6.6 or additional information
14.3 or 14.7
14.4 or 14.8
15.2
16.14
16.15
18.1 and / or 18.2
18.2A
18.2B
18.5
18.6 and 18.7
18.8
Question 19
19B.8
19B.14
20.1
Question 21
22.6
23.3
Multiple Standard Accounts information submitted for one basis period
3.2
3.6
3.7
3.8
3.29
3.81 or 4.12
3.86
3.94, 3L.92 or 4.23
3.95, 3L.93 or 4.24
3.96, 3L.94 or 4.25
(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
4.62
4.75A
5.17
6.9 and / or 6.10
Question 7
7.32
8.U, 8.L or 8.O
8.12
8.13B
Computer displays Top Slicing Relief box
10.12 to 10.14
The figures in these boxes can include amounts from several sources, and the amounts of net income, tax deducted and gross income in respect of those sources should be entered in the relevant boxes.
However, in the case of accrued income securities received gross, the taxpayer is advised to ignore boxes 10.12 and 10.13, entering only the net charge or relief from such securities in box 10.14.
It is therefore possible that
- The sum of the figures in boxes 10.12 (which includes all income from UK savings not shown elsewhere) and 10.13 will not equal the amount in box 10.14
- Where the entries in these boxes related only to accrued income securities, there may only be an entry in box 10.14 but both boxes 10.12 and 10.13 remain blank
If, in these circumstances, a warning message appears when capturing the return in LDC
- Check that you have correctly captured the figures entered on the return but make no further enquiries
11.10 to 11.12
These boxes can include all types of pensions and annuities. It is therefore not possible to identify from entries in these boxes where a taxpayer who is not resident has received an annuity from a retirement annuity contract or trust scheme. In these circumstances, the taxpayer should provide details in the Additional Information box and ask for a manual calculation to be made.
If a return for a non-resident contains details of this type of income
- Perform a manual calculation as described in RE 1763, and
If the liability is lower than that shown by the automatic calculation
- Use function CREATE RETURN CHARGE to enter the restricted liability on the SA record
If any cases are identified from a review of Additional Information for returns filed online
- Use function CREATE RETURN CHARGE to record the amended liability where appropriate
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, box 16.3 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
16.14
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)
16.15
If Revenue Calculation case
- Ascertain the surplus allowances due
- Enter in box 16.16 and / or box 16.17 as applicable
See subject ‘Return Entries to be Calculated’ (SAM121200)
18.1 and / or 18.2
The information required for boxes 18.1 and 18.2 will be obtained by the computer system and displayed automatically in view boxes. Where the information held on the PAYE Service is 0 (zero), then the computer will show 0 (zero) in the relevant view box at 18.1 or 18.2.
You will not have to access the PAYE Service to obtain these details, other than in exceptional cases where the information from the PAYE Service is unavailable or corrupt.
Where the information is not available, then the relevant view box at 18.1 or 18.2 will remain blank. Where the information is corrupt, then the relevant view box at 18.1 or 18.2 will show XXXXXX. You must obtain the information from the PAYE Service and enter the amount, or 0 (zero) where there are no entries, in the relevant capture box.
In a Revenue calculation case, you should
- Enter in the capture box the details already extracted from the PAYE Service and shown in the view box. To make the entry, select the tab key or select the capture box with the mouse pointer
In a Self calculation case, you must
- Enter the taxpayer’s figure from the return in the capture box
- Where the figure entered in the capture box is the same as that in the view box, you will be able to continue capture of the return as normal. Where the figure entered in the capture box differs from that in the view box, when you press the tab key to move from the capture box you will be presented with an error message. You will then be required to take the necessary further action
Note: You should also review the PAYE Service record to confirm that the SA link to PAYE is present. If no link is present, this should be created by inserting the PAYE reference on the SA record using function MAINTAIN SOURCES. Where it is necessary to make the link you should part capture the return until the link is established on the PAYE Service.
See subject ‘Returns Which Include a PAYE Source of Income’ (SAM121210)
18.2A
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 and Help Sheet IR235.
- If there is no entry in question 17 in a self-calculation case
-
- Delete the entry in box 18.2A
- Complete capture of the return
Where the taxpayer has entered an amount in this box that does not agree the computer calculated amount
- An error message will display the computer calculated amount
- Various actions are required depending on how the difference arose
18.2B
In a Self Calculation case, the taxpayer must only enter one set of details in respect of Class 4 NIC for all businesses on the return. Where the taxpayer has more than one business, the working sheet on the Helpsheet ‘More than one business’ will have been used to accumulate information about Class 4 NIC.
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 19B.1 to 19B.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 19B.5 and 19B.6 for more information
Where you identify a potential BACS failure - Continue to capture the return information, other than the bank / building society details, and send any repayment by cheque to either the taxpayer or agent as requested on the return
- 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
19B.8
This box should only be completed where the taxpayer requests that any repayment be sent to them by cheque.
If the taxpayer has ticked this box but also entered nominee details in boxes 19B.11 to 19B.13
-
- Delete any nominee details entered
- Send any repayment by cheque to the taxpayer
19B.14
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 PAYE Service source
- In all cases, obtain entry from the PAYE Service Tax Code History and Financial Event Summary screens
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 PAYE Service record, you should
- Enter the date of birth, taken from the PAYE Service record, in box 22.6 of the return
- Note the return in pencil that the PAYE Service 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)
3.2
If the taxpayer follows the guidance in Helpsheet IR223 (Rent a Room for traders), where gross receipts including balancing charges are less than the exemption limit, thus entering ‘Rent a Room’ in box 3.2 and leaving the rest of the Self employment pages blank
- Complete box 3.9 on screen to enable capture to continue
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
A tick in box 3.94, 3L.92 or 4.23 indicates that no Class 4 NIC is to be charged on this source or any other self-employment, partner or Lloyds Underwriter income. If this box is ticked, all other NIC entries present on the return are ignored; no Class 4 NIC is charged.
3.95, 3L.93 or 4.24
A tick in box 3.95, 3L.93 or 4.24 indicates that the taxpayer has been granted deferment by NICO. If this box is ticked, all profits from this source (plus any other self-employment, partner or Lloyds Underwriter income) above the Class 4 NIC lower profits are charged at the 1 per cent rate.
3.96, 3L.94 or 4.25
A tick in box 3.96, 3L.94 or 4.25 indicates that there are adjustments that reduce the amount of Class 4 NIC payable. All adjustments subtract from the profit chargeable to Class 4 NIC and are returned as a single amalgamated figure. Helpsheet IR220 should be used if the taxpayer has more than one business.
(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(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
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.
4.62
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.
4.75A
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)
7.32
If a loan or capital sum has been paid to a taxpayer as a settlor, boxes 7.1 to 7.12 of the Trusts pages should not be used to enter the relevant details. A calculation of the amount chargeable, tax due on that amount, and notional tax available for set off (if any), should be shown in the Additional Information box at 7.32 in the Trusts pages of the return.
If a return contains details of this type of income, you must
- Telephone and / or forward a copy of the Trusts pages for further advice to
-
- Charity, Assets & Residence (CAR): Trusts (Bootle), St Johns House, Merton Road, Bootle, Merseyside, L69 9BB
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
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
Short Tax Return (SA200)
- Select the box number you require information on
1.1
1.2
1.5
2.2 to 2.5
2.6A and / or 2.6B
3.2
3.3
3.5
3.12A to 3.12D
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
Question 12
12.11
SA200CG Box 10 or 17
SA200CG Box 26
1.1
Where a date of birth has not been entered in box 1.1, but Age Allowance has been allowed in the code and the date of birth is shown on the PAYE Service record, you should
- Enter the date of birth, taken from the PAYE Service record, in box 1.1 of the return
- Note the return in pencil that the PAYE Service 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
1.2
If the taxpayer has made an entry in this box
- Update the taxpayer’s record
See subject ‘Taxpayer Detail Changes’ (SAM121120)
1.5
If the taxpayer has made an entry in this box, form SA200(CG) and supporting Capital Gains computations should be forwarded with the return. All Short Tax Returns with SA200(CG) and computations attached will be captured and retained at St Austell.
Where form SA200CG and Capital Gains computation are included
- Log the return and forward to St Austell for capture
Where either SA200CG or Capital Gains computation is not attached
- Log the return and forward to SA Post Room Netherton for processing through Automated Data Capture (ADC)
2.2 to 2.5
Where more than one source has been included in the Employment section of the return
- The income, tax deducted, benefits and expenses claimed for each source will be combined within these boxes
2.6A and / or 2.6B
The information required for boxes 2.6A and 2.6B will be obtained by the computer system and displayed automatically in view boxes. Where the information held on the PAYE Service is 0 (zero), then the computer will show 0 (zero) in the relevant view box at 2.6A or 2.6B.
You will not have to access the PAYE Service to obtain these details, other than in exceptional cases where the information from the PAYE Service is unavailable or corrupt.
Where the information is not available, then the relevant view box at 2.6A or 2.6B will remain blank. Where the information is corrupt, then the relevant view box at 2.6A or 2.6B will show XXXXXX. You must obtain the information from the PAYE Service and enter the amount, or 0 (zero) where there are no entries, in the relevant capture box.
In all cases, you should
- Enter in the capture box the details already extracted from the PAYE Service and shown in the view box. To make the entry, press the tab key or select the capture box with the mouse pointer
Note: You should also review the PAYE Service record to confirm that the SA link to PAYE is present. If no link is present, this should be created by inserting the PAYE reference on the SA record using function MAINTAIN SOURCES. Where it is necessary to make the link you should part capture the return until the link is established on the PAYE Service.
See subject ‘Returns Which Include a PAYE Source of Income’ (SAM121210)
3.2
- Update the taxpayer’s record
3.3
Following capture of the return a work item is created if box 3.3 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
3.5
A tick in box 3.5 indicates that no Class 4 NIC is to be charged on this source.
3.12A to 3.12D
Entries will be required in these boxes if there is an entry in either box 3.2 or box 3.3 (date of commencement or cessation).
To enable you to enter details of adjustments to arrive at the taxable profit or loss from the business
- Refer the case to an Inspector to provide details of any entries to be made in respect of
-
- Basis period commencement
- Basis period cessation
- Trade adjustments
- Overlap relief used
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
Question 12
If the taxpayer has completed boxes 12.1 to 12.6
- Check that a BACS repayment can be made using the information given. Refer to the field help in function CAPTURE RETURN for relevant box numbers for more information
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- Enter a tick in box 19B.8 to ensure a cheque is issued automatically to the taxpayer
If the taxpayer requests repayment by cheque in a letter or attachment, in function CAPTURE RETURN
- Use the ‘Short’ option to enter all details from the return on SA200 capture screens.(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- Enter a tick in box 19B.8 to ensure a cheque is issued automatically to the taxpayer
If the taxpayer has completed boxes 12.7 to 12.9
- Check that a repayment to charity can be made using the information given. Refer to the field help in function CAPTURE RETURN for relevant box numbers for more information
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- Enter a tick in box 19B.8 to ensure a cheque is issued automatically to the taxpayer
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
12.11
If PAYE Service source
- In all cases, obtain entry from the PAYE Service Tax Code History and Financial Event Summary screens
See subject ‘Returns Which Include a PAYE Source of Income’ (SAM121210)
SA200CG Box 10 or 17
Where there is an entry in any of these boxes, relating to relevant transactions, the taxpayer must provide additional information in respect of each individual transaction in the computation with the form SA200CG.
If there is an entry in these boxes but the additional information is not supplied
- Enter the figures from the return in boxes 10 or 17
- Note the omission of the additional information and set a Potential Selection for Enquiry signal
- Review for the opening of a Section 9A enquiry
SA200CG Box 26
- See section ‘Claims Made Outside a Return’ in business area ‘Repayments’
