SAM121460 - Returns: individuals returns: manuscript entries on substitute returns

The majority of returns received are the paper returns issued. However you will also receive paper substitute returns prepared on a computer.

If a substitute return prepared on a computer is received which contains manuscript entries or amendments, those manuscript entries or amendments must be initialled by the taxpayer.

If you receive a computer prepared return which contains manuscript entries or amendments which have not been initialled by the taxpayer, you must clarify the entry with the taxpayer before you capture the entry or entries.

If you need to contact the taxpayer to clarify minor points and to avoid delaying capture of the return

• Use the telephone or exceptionally if you have been given permission by your manager write to the taxpayer. You must make it clear that the query

• • Is designed to allow you to process the return on the basis of the figures supplied
  • Does no more than clarify unclear handwriting or incorrect arithmetic

• Make it clear the query is designed to allow you to process the return on the basis of the figures supplied