References to SA returns include any accounts, statements or
documents accompanying the return, that is any material that is
sent in support of a return (see Section 29 TMA 1970 and EM3261).
Such material may be submitted up to a month after the original
return is submitted and should be linked with the return as soon as
possible.
After logging and automatic recording of batch numbers has
been completed, all returns should be stored in the batches of 50.
A sequential number, the Return Batch Identifier (
SAM121065), will have been allocated to
that batch of returns during logging and should be used as the
reference for storage. This is to ensure a uniform and standard
approach towards storing and retrieving SA returns throughout HMRC.
Each return should be noted prominently on the front with
the Return Batch Identifier. This will be automatically recorded on
function MAINTAIN RETURN SUMMARY for each return after logging of
the batch has been completed.
A return taken from the batch, for instance an
‘away’ return or for compliance purposes, should always
be replaced by a stencil showing relevant details (see below).
‘Away’ returns should be logged normally and
forwarded on to the appropriate office with processing
responsibility as soon as possible. Where ‘away’
returns have not been captured three weeks before the 31 December
or 31 March deadlines they should be captured, but not stored in a
batch, in the office of receipt. They should then be sent to the
responsible ‘home’ office as soon as possible.
Where returns are transferred to another office for
processing only, but will return to the original office for storage
(for example to Remote Capture Units), offices should log and batch
before the transfer. The Return Batch Identifier can then be used
as the reference point to control movement.
The Return Batch Identifier should appear in the format:
Office identifier / latest possible year of return in batch /
sequential number; for example 968 / 2003 / 0345. Where several
locations share the same office numeral the office should be
distinguished; for example 968Margate / 2003 / 0345.
Return Batch Identifiers should be controlled carefully by a
designated officer. They should ensure that numbers are sequential
and are not duplicated. A control sheet should be maintained as
part of the audit trail.
Batches of returns in the order in which they are logged
should be stored together, in a box or folder, and the Return Batch
Identifier should be clearly marked. Batches should be stored in
number order to assist with tracing.
Note: Where post appropriate for storage with the
return is received in respect of a batched return, that post should
be placed, unsorted, at the front of the batch box. Where retrieval
of a return is required, any unlinked post retained with the batch
should be checked to ensure it is not overlooked.
Access to batches of returns should be controlled for
security reasons. Where returns are extracted from the batch for
any purpose they should be replaced by a stencil showing
