SAM121431 - Returns: individuals returns: credibility check (Action Guide)
Where a return is being captured and you are required to carry out a ‘Credibility Check’ to review the tax position, follow steps 1 - 18 below.
For details of how to access the SA functions use the Navigation icon in the ‘Index Of Functions’ available from the menu bar.
All cases
| 1. |
Select the [Check Return] button to return to capture screens |
| 2. |
Ensure that all information entered is the same as that shown on the return, subject to any amendments made after identifying obvious errors and/or a Coding (Integrity) Check (where appropriate) |
| 3. |
Reconcile any differences where the taxpayer or agent has provided their own calculation in boxes 1 and 2 of the Tax Calculation Summary page TCS 1 on the core return, or in supplementary information |
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If steps 1 - 3 do not reveal any capture errors have been made
| 4. |
Select the [View Calculation] button to check the calculation |
| 5. |
Attempt to reconcile why the large liability / overpayment arises. (Selecting the [Check Return] button will return you to capture screens to assist in reconciliation) |
| |
Note: Excessive time should not be spent on reconciliation where the answer is not easily identifiable. No contact should be made with the taxpayer / agent, and no other action taken which may prejudice any potential Section 9A enquiry. |
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Where the overpayment / liability can be reconciled and the tax position is considered satisfactory
| 6. |
Select the [Checks Completed] button |
| 7. |
Enter a tick in the box on the subsequent confirmation screen |
| 8. |
Complete capture of the return |
| |
Note: The [Checks Completed] button will not be available until the calculation has been viewed by selecting the [View Calculation] button. This also applies where changes are made following the warning and full capture is again attempted. |
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Where the overpayment / liability cannot be reconciled and the tax position is not considered satisfactory
| 9. |
Select the [Check Return] button to return to capture screens |
| 10. |
Part capture the return |
| 11. |
Refer the case to your line manager |
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Line manager’s review
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If the overpayment / liability can be reconciled and the tax position is considered satisfactory
|
| 12. |
Select the [Checks Completed] button |
| 13. |
Enter a tick in the box on the subsequent confirmation screen |
| 14. |
Complete capture of the return |
| |
If the overpayment / liability still cannot be reconciled and the tax position is not considered satisfactory
|
| 15. |
Select the [Checks Completed] button |
| 16. |
Enter a tick in the box on the subsequent confirmation screen |
| 17. |
Complete capture of the return |
| 18. |
Set the PSE signal |
