SAM123141 - Returns: trust returns: unsolicited returns: trusts (Action Guide)

All other cases

Steps 4 - 13

4.

Set up or re-activate an SA trust record in the normal way. For information on setting up a trust record see section ‘Set Up Taxpayer’ in business area ‘Records’; for information on re-activating a dormant record see section ‘Maintain Taxpayer Record’ in business area ‘Records’

5.

Consider whether there has been a potential Failure to Notify and, if so

• Use function ADD /AMEND ANNUAL COMPLIANCE DETAILS to set the Mandatory Review signal (category ‘FTN’) on the SA record

6.

Where the information received purports to be a return but which is not in the proper form and which lacks a proper declaration, write to the trustee (copy to the agent where the information has come from the agent), explaining

• The information given cannot be treated as constituting a return since it falls short of the requirements
   
  And

• That you are enclosing an official return for completion
   
  Then

• Use function RECORD DATE OF CLERICAL ISSUE to record the date of issue of the return. The date recorded should be the same as the date on your letter

7.

Where the unsolicited return is in the proper form, use function LOG RETURN to record the date of receipt on the SA record

8.

Write to the trustee (copy to the agent where the information has come from the agent) as follows

‘Thank you for your Tax Return for the year ended 5 April (insert year) which we received on (insert date)

I will treat the Tax Return for all purposes as though you sent it in response to a notice from us which required you to deliver it to us by the date we received it.’

9.

Treat the return as having a filing date of

• 31 October of the year following the end of return year, if the return was received before that date
   
  Or

• The date the return was received, if the return was received after 31 October of the year following the end of the return year

10.

Use TSS to capture the return details

11.

If the return is received after the normal filing date of 31 January, notify the Review Interest Network Officer (RINO) that the relevant date for payments (balancing charge and payments on account), and the surcharge trigger date, should be deferred

Note: Deferring the due datewill prevent interest being charged from the original due date but will not prevent surcharge being imposed 28 days after the original due date. When a due date is deferred, the Time To Pay (TTP) signal should also be set to prevent the imposition of surcharge. The TTP start date should be set the day before the existing surcharge trigger date(normally 28 February) and the TTP end date set to 28 days after the deferred due date for interest purposes.

If Failure to Notify applies, the due date for payment will remain as 31 January and payments on account for the following year will also remain as 31 January

13.

Where you receive any objection to the intended action

• Use function UNLOG RETURN to unlog the unsolicited return and select a reason from the drop down menu

• Use function RECORD RETURN REQUEST where the return relates to CY-1, to issue a formal return containing a Section 8 / 8A notice. (Where the return relates to an earlier year the return must be issued manually and the date of issue recorded on the SA record using function RECORD DATE OF CLERICAL ISSUE)