The return should be logged in the office in which it is
received. Following logging of the return, the return should be
sent, with a covering note of any other action taken, to the office
with processing responsibility
immediately by Tax Post Direct.
Tax returns will have the two character Organisation Unit /
Management Unit Identity Number printed alongside the Office Number
on the front of the return. This will help you identify returns
dealt with by specific Organisation Units. For example, in most
Areas with a Complex Personal Return Team, that team will use the
Organisation Unit 09 and returns issued by these units should be
captured separately from other returns.
Tax returns that are dealt with by specific Organisation
Units must be identified at the logging stage, logged and then sent
directly to the Unit via Tax Post Direct.
You may discover that a return belongs to another office
with processing responsibility at any stage.
For example
Where a return
has not been identified as an ‘Away’
return at the pre-capture stage, the return should be fully
captured in the office of receipt. After full capture (including
repairs and minor queries), the return should be redirected to the
responsible office and an SA Note made to record the action taken.
On receipt in the responsible office, the return should be passed
directly for 2nd day actions that may be required before being
allocated a batch number and stored.
To assist offices in achieving their processing target, the
cut off date for sending returns logged in 'away offices' to the
Responsible Office is in early December.
If, between the relevant date in December and the end of
December you come across 'away returns' that have been logged in
your Office before 31 October, but have not been sent on to the
Responsible Office, you should capture the return information
(except for returns applicable to Public Departments 1 – see
Note below). The return should then be sent to the Responsible
Office on the same day, by Tax Post Direct.
Note: Under no circumstances should you capture
any returns in respect of cases applicable to Public Departments 1
(PD1), which will include the office reference of 940. These should
be sent immediately to PD1 by Tax Post Direct, marked for the
attention of the Area Operations Manager.
To assist offices in achieving their target of processing 99
per cent of returns received by 31 January by 31 March, the cut off
date for sending returns logged in 'away offices' to the
Responsible Office is in early March. A Newsboard message will be
issued each year to advise you of the actual date.
If, between the relevant date in March and the 31 March you
come across 'away returns' that have been logged in your Office
before 31 January, but have not been sent on to the Responsible
Office, you should capture the return information (except for
returns applicable to Public Departments 1 – see Note below).
The return should then be sent to the Responsible Office on the
same day, by Tax Post Direct.
Note: Under no circumstances should you capture
any returns in respect of cases applicable to Public Departments 1
(PD1), which will include the office reference of 940. These should
be sent immediately to PD1 by Tax Post Direct, marked for the
attention of the Area Operations Manager.
