SAM121371 - Returns: individuals returns: capture operators guidance - return

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 guidance 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.

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)
General points to note
Coding income from the SA Return - points to note
Short Tax Return (SA200)

Main Tax Return (SA100)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

General points to note

You should also be aware of the following when capturing a return:

1.	When capturing amounts, you should enter the amount as shown on the return, including pence where appropriate
2.	Repayments being created between 150K and 250K, please see refer to PT Operations Ocelot guidance Issuing a repayment. The Financial Scheme of Delegation Authorities (SoDA) states authorisation of SA repayments over £150,000 must completed by a Band O or above
3.	When making a repair, you should consider all other repairs that are to be made to the return. If the total repairs are within the de minimus limits, you should
	Remove the repair
	Note the return in pencil
	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
4.	When repairing a return after 31 December, you must follow the guidance at subject ‘Repairing Returns After 31 December’ (SAM121540)
5.	Where a supplementary page is submitted, and has been noted as requiring completion on page TR 2 of the return, but has not been completed, the return is unsatisfactory. The return should be sent back to the taxpayer / agent who submitted it, with the rest of the return, to complete in full
6.	Where a Capital Gains Summary page (SA108) is submitted, it must be accompanied by a full CG computation, either as an attachment or as an entry in the ‘Any other information’ space (box 35 on page CG2)
7.	Wherever possible you should review the code at the same time as the return is captured. This will avoid work list entries the following day
8.	Where information has been included in any of the additional information boxes for either the core return or any supplementary pages, you should enter ‘Y’ in the relevant box in LDC. No other information should be entered in the capture box
9.	Where the Foreign pages (SA106) are submitted, you should be aware that the accompanying notes advise the customer to submit separate schedules in certain circumstances. The format of these schedules is not important and you should not reject a return because details have been provided in the white space rather than a schedule (or vice versa)
10.	All returns with Foreign pages where Foreign Tax Credit Relief is claimed in Revenue Calculation cases should, in the first instance, be referred to a Band O in order that Foreign Tax Credit Relief can be calculated. Self Calculation cases should be captured as seen
11.	When capturing a return, you should select the Tax Calculation Summary in all cases to enable you to enter details of
	Underpaid tax for earlier years included in the tax code (the amount held on the PAYE record will be pre-populated)
	Underpaid tax for CY-1 to be included in the CY tax code (the amount held on the PAYE record will be pre-populated)
	Surplus Blind person’s allowance transferred from the spouse / civil partner (you will need to obtain these details)
	Surplus Married couple’s allowance transferred from the spouse / civil partner (you will need to obtain these details)
	Note: In a Revenue Calculation case you will be permitted to enter details in other boxes, but the tax calculation will ignore any entries other than the 4 items above.

1.	Wherever possible, coding should be carried out at the point of capture in order to avoid actions on the following day
2.	The PAYE Indicators screen should be reviewed and the HR indicator should be removed in all cases before going into IABD landing. This will ensure that all coding restrictions are calculated correctly
3.	Coding should be based on the latest return but, where available, you should take into account any information which is more up to date
4.	Return information about non-PAYE income must only be included in a PAYE tax code where there is no entry in box 3 of the Finishing your Tax Return section on page TR 5
5.	If the income is to be coded, the system will calculate any coding adjustments required
6.	Where a code is reduced, the PAYE system will generate a new code on a week 1 / month 1 basis. This will create a potential underpayment on the PAYE record but, provided the link between the SA record and the PAYE record is in place at the Annual Coding run (in early January), this potential underpayment will not be included in the PAYE code for the following tax year
7.	Where non-PAYE income is removed from a tax code, in accordance with the return entry, you should
	Update the CY and CY+1 codes
	Set the Automatic Closure Inhibit signal on the SA record And
	Make an appropriate note on the PAYE and SA records
8.	Where a taxpayer objects to the inclusion of a restriction for non-PAYE income in the code number, you should remove the deduction and note the customer’s objection on the record
9.	Where relief for Gift Aid payments is provided through a PAYE code, you should ensure that any one-off payments (box 6 on the Tax reliefs section on page TR 4) are not included in the PAYE code. Subtract the amounts shown in this box from the amount shown in box 5 on page TR 5 to arrive at the correct figure to include in the PAYE code. This is the net figure, not including any tax relief the charity may obtain, and this net figure should be entered to calculate the PAYE code
10.	Where the taxpayer declares any income on the Self-employment or Partnership supplementary pages that is to be included in the PAYE code, this should be included as ‘Self-employment / Partnership income’ in order for coding adjustments or reliefs to be calculated correctly
11.	Where income from property is to be included in the PAYE code, this should be included as ‘Income from Property’
12.	If foreign dividends of less than £300 are included on the return (box 5 on the Income section on page TR ) and are already included in the code as other income (not earnings) , you should review and amend the entry as appropriate (subject to 3 above)
13.	Income declared on the Trust supplementary pages should not be included in the PAYE code as non-PAYE income. However, you should include the income as ‘non coded income’ in order for adjustments or reliefs to be correctly calculated

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SAM121371 - Returns: individuals returns: capture operators guidance - return

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