SAM123211 - Returns: trust returns: unsatisfactory trust returns (Action Guide)

Unsatisfactory returns should be identified before logging takes place but if you have to unlog a logged unsatisfactory return before capture has taken place, follow steps 1 - 8 below.

For details of how to access the SA function, select ‘Index Of Functions’ on the left of the screen.

Note: When preparing the return for entry in TSS and when entering the return details into TSS, try and resolve all your queries in one call to the trustee. This will not be possible in every case. Some problems will not be found until the return details are entered in TSS.

1. Try to find all missing items and any obvious errors which need to be clarified
2. Attempt to solve simple omissions or missing totals from the return by reference to enclosures or correspondence with the return. For example, a missing total may be where there is an entry for net profit at box 1.83 but no entries carried down to boxes 1.90 and 1.92
3. Obtain all information you can from the return and enclosures. This does not however include completing the Standard Accounts Information where the trustee has enclosed accounts and has made no effort to complete the SAI boxes. The Standard Accounts Information consists of the entries relating to income and expenses on supplementary page TT2. The equivalent information with regard to Land and Property is the details of income and expenses on supplementary pages TL1 and TL2
4. If the return is still considered as unsatisfactory
 
  • If the return has been logged, use function UNLOG RETURN to unlog the return and select a reason for the unlogging from the drop down menu
  Note: If taking action before 6 April 2012, check if a penalty has been charged in respect of the unsatisfactory return and, if so, cancel the penalty before unlogging the return.
  For years up to 2009-2010 (and for years 2010-2011 onwards if taking action before 6 April 2012)
 
  • Use function AMEND FIXED PENALTIES
  For years 2010-2011 onwards (where taking action after 6 April 2012)
 
  • Use function VIEW/CANCEL PENALTIES
 
  • Send the return back, without any amendment (with any relevant missing supplementary page for completion where applicable), to the trustee or agent who submitted it (only to an agent where 64-8 held)
 
  • Remember to cross through any date stamp on the front of the return
 
  • Enclose either letter SA603, SA604, SA605 or locally produced letter, where longer than 14 days is allowed, as appropriate. Where the return is a computer generated version of a return that is not identical to the HMRC form, it should be sent back with stock letter SA602
 
  • Keep a copy of this letter (This text has been withheld because of exemptions in the Freedom of Information Act 2000) 
  Note: Where an agent is acting, a letter should also be issued to the other party notifying them of the action taken
5. If the return was received before the filing date and is being returned on or after 18 October or in the corresponding 14 day period up to any other filing date, you should also
 
  • Make sure the return is unlogged
 
  • Mark the return with a prominent red spot in felt tip marker in the top right hand corner
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
6. On receipt of returns identified by a red spot, the SA Notes should be reviewed for the date the return was sent back as unsatisfactory. The necessary action should then be taken in accordance with step 7 (satisfactory return not submitted within time limit) or step 8 (satisfactory return is submitted within time limit)
7. If the return has not been receive back within 21 days, or longer where allowed in exceptional cases (for example overseas addresses or UK geographical areas where there are known longer postal times)
 
  • Use function LOG RETURN using the latest date of receipt
8. Where the return is sent back by the trustee or agent within 21 days
 
  • Check SA notes for the original date of receipt and log the return using that date
 
  • Arrange for capture of the return

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