SAM121360 - Returns: individuals returns: capture operators guidance: 2006/07 return
2006/07 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 23.9.
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
11.1
11.1A and 11.1B
11.10 to 11.12
12.1, 12.3, 12.6 or 6.6 or additional information
14.1
15.2
15.4
Question 16
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
23.5 and 23.6
Question 24
1.6 and 1.7
1.37
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
11.1
When a return is captured and the NIBACT signal is set, the information required for box 11.1 will be obtained by the computer system and displayed automatically in the view box. Where the information held on the PAYE Service is 0 (zero), then the computer will show 0 (zero) in the view box.
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 view box will remain blank. Where the information is corrupt, then the view box 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 select 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
11.1A and 11.1B
State pension lump sum is taxable in the year in which it is received and will normally be charged in the tax calculation at the appropriate rate.
However, in a small number of cases for the year 2006/07, the calculation will incorrectly charge tax on the state pension lump sum at 10% where the customer is not liable to tax. In order that we do not penalise a taxpayer as a result of this error, you should be particularly vigilant in any case where box 11.1A is completed. Where the tax calculation indicates an unexpected liability, you should
- Capture the figure of tax at box 11.1A
- Repair box 11.1B to 0 (zero)
- From the SEES Notes Paster select the SA Note (Lump sum pension charged in error)
-
- (I have not included the lump sum National Insurance Retirement Pension payment (£xxxx) that you have declared on your Tax Return in this Tax Calculation. That is because a system error of which I am aware would charge you tax on the lump sum, even though no tax is due from it. I apologise for any confusion that this may cause)
- (I have not included the lump sum National Insurance Retirement Pension payment (£xxxx) that you have declared on your Tax Return in this Tax Calculation. That is because a system error of which I am aware would charge you tax on the lump sum, even though no tax is due from it. I apologise for any confusion that this may cause)
- Note: If you are dealing with an amendment to a return and marginal rate applies, firstly review customer service messages on the original return by using Function VIEW RETURN
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
14.1
If the gross amount of pension contributions claimed exceeds the computer calculated amount of total earnings, an error message will be displayed and the entry in this box will be automatically repaired to the correct amount. In order to complete capture of the return correctly
- Go back from the error message to box 14.1 and choose to calculate again
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 / former civil partner 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 / former civil partner 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
15.4
Where the taxpayer has entered an amount in this box
- Check that the relevant details have been provided in the Additional Information box (box 23.9), or on form EIS3 or accompanying letter
If the relevant information has not been provided
- Repair to 0 (zero) the entry at box 15.4
- Enter a Customer Service Message advising the taxpayer that a valid claim has not been received and request the relevant missing information
Note: Any details which are provided on an Internet-filed return will result in the case appearing on the 'Additional Information' work list. If all the relevant information has not been provided regarding EIS, then the actions above will be required.
See subject ‘Claim To Relief For EIS’ (SAM121400).
Question 16
Where the taxpayer has ticked any of boxes 16.7, 16.8, 16.10 or 16.11 regarding allocation of Married Couples Allowance
- Check that the relevant election has been made on a completed Form 18
If a Form 18 election has not been made
- Delete the entry at the relevant box to repair as an obvious error
- Enter a Customer Service Message advising the taxpayer that a valid claim has not been received and request the relevant missing information
16.14
If amending a return and the surplus allowances are reduced and are not to be withdrawn from the spouse / civil partner
- Abort the amendment
See subject ‘Amended Returns Where Allowances Transferred to Spouse Or Civil Partner’ (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 select 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
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
(a) If the taxpayer has not ticked the Yes box but has fully completed either section 19A or section 19B
- Accept a tick in the Yes box at Question 19A or Question 19B as a request for repayment
- Enter a tick at Question 19 during capture of the return so that a repayment is issued
(b) 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
- 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
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(d) If the taxpayer has ticked box 19B.1 but has completed boxes 19B.3 to 19B.7 with nominee details
- Where there is no signed authority at box 19B.14
-
- Delete the entries at boxes 19B.3 to 19B.7
- Complete box 19B.8 and send any repayment by cheque to the taxpayer
- Enter a Customer Service Message advising the taxpayer of the action you have taken
- Where there is a signed authority at box 19B.14
-
- Fully capture the return including the entries at boxes 19B.3 to 19B.7
- Delete the entry at box 19B.1
- Complete box 19B.2 so that any repayment is sent to the nominee
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
Notes:
- Where you dealing with a change of address in LDC and the ‘Abroad’ signal is set on the taxpayer’s SA record, you should not amend the address during capture. The address should be amended after capture using TBS function AMEND TAXPAYER ADDRESS
- When creating or updating a foreign address using TBS function AMEND TAXPAYER ADDRESS, you must only enter the name of the foreign country in the ‘Foreign Country’ field and not any other details (for example, zip code)
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.
23.5 and 23.6
Details shown on the return of the scheme reference and the tax year involved for tax avoidance schemes should be entered at boxes 23.5 and 23.6.
If the information regarding the schemes has been provided in the Additional Information box (box 23.9)
- Enter the relevant details at boxes 23.5 and 23.6
If information regarding more than three schemes has been provided in the Additional Information box (box 23.9)
- Enter the relevant details for three schemes at boxes 23.5 and 23.6
- Enter ‘1’ at box 23.9
Question 24
If the number of instances entered for any of Employment income, Ministers of Religion, Self-employment income or Lloyds Underwriters is more than 50, you cannot capture the return. The number exceeds the system limit. In these cases, you should
- Calculate the liability manually
- Use function CREATE RETURN CHARGE to enter the liability on the record
See the Action Guide at subject ‘Computer Calculation Is Incorrect’ (SAM121421).
1.6 and 1.7
These boxes should normally be completed where employment was held as a director. However, where no payments, lump sums, benefits or income of any kind was received from the directorship, the Employment Pages need not be completed and an explanation should be provided in the Additional Information box on the return.
In all cases, if the taxpayer has not completed any Employment Pages
- Check if any entry has been made at Question 1 (to indicate that the taxpayer was a director) or if details have been provided in Additional Information, which refer to non-completion because no payments were received
Where non-completion is because no payments were received from the directorship
- Set the Automatic Closure Inhibited signal
1.37
Where an amount of Seafarers Earnings Deduction has been entered on the return at box 1.37, the names of the vessels on which duties were performed should be provided in the Additional Information box (box 1.40).
If the names of the vessels have been provided
- Enter ‘1’ at box 1.40
If the names of the vessels have not been provided in the Additional Information box (box 1.40)
- Capture the information at box 1.37
- Continue capture of the return
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
An entry 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
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 and the taxpayer has ticked the final column to indicate that they wish to claim the relief
- 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)
4.1
9.1
11.1 and 11.2
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 West Yorkshire and Craven Area.
Where form SA200CG and Capital Gains computation are included
- Log the return and forward for capture and retention to
-
- (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)
-
- West Yorkshire and Craven Area
Centenary Court
1 St Blaise Way
Bradford
- West Yorkshire and Craven Area
-
- BD1 4LY
- BD1 4LY
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, select the tab key or select the capture box with the mouse pointer
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).
- You may need to 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)
4.1
When a return is captured and the NIBACT signal is set, the information required for box 4.1 will be obtained by the computer system and displayed automatically in the view box. Where the information held on the PAYE Service is 0 (zero), then the computer will show 0 (zero) in the view box.
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 view box will remain blank. Where the information is corrupt, then the view box 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, select the tab key or select the capture box with the mouse pointer
9.1
If the gross amount of pension contributions claimed exceeds the computer calculated amount of total earnings, an error message will be displayed and the entry in this box will be automatically repaired to the correct amount. In order to complete capture of the return correctly
- Go back from the error message to box 9.1 and choose to calculate again
11.1 and 11.2
The taxpayer should complete either box 11.1, to claim the full Married Couples Allowance, or box 11.2, to notify allocation of the minimum amount of Married Couples Allowance.
Where the name of the spouse / civil partner has been entered at box 11.1 and a tick has been entered at box 11.2
- Check the SA record, SA Notes and other entries on the return to confirm the correct position regarding the claim and any allocation of the allowance
- Delete the incorrect entry at the relevant box
- Enter a Customer Service Message advising the taxpayer of the action taken
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’ (SAM114000 onwards)
