SAM124010 - Returns: view and amend return: amended returns and the coding (integrity) check

Note: This check relates only to returns for years up to and including 2008-2009. It is no longer appropriate for later years.

The Coding (Integrity) Check is normally carried out following capture of an Individual taxpayer’s return which includes PAYE income. Local Data Capture (LDC) and the main computer system identify returns with PAYE sources on the Main Tax Return (SA100) as those which include

• Employment supplementary pages
• Minister of Religion supplementary pages
• Entries for ‘Other (non-State) pensions or ‘Taxable Incapacity Benefit’

The Local Data Capture (LDC), Automated Data Capture (ADC) and main computer systems identify returns with PAYE sources on the Short Tax Return (SA200) as those that include

• Entries in the Employment Income section
• Entries for ‘Other (non-State) pensions’ or ‘Other Taxable State Benefits’

For more information on the check see subject ‘The Coding (Integrity) Check’ (SAM121690).

The result of the check is recorded on the taxpayer’s record as either Pass or Fail and can be viewed on the SUMMARY INFORMATION screen displayed automatically in function AMEND RETURN when the function is accessed. If the check has not been carried out the result is displayed as ‘Not done’.

If the check has not been done and the return has been delivered online, see subject ‘Filing returns electronically and function AMEND RETURN’ (SAM124080).

If you receive a taxpayer amendment or have to correct the original captured return information check the SUMMARY INFORMATION screen carefully. If the result of the check is recorded as ‘Fail’, before you carry on with the changes, refer the case to your Compliance Manager for agreement to continue with changing the return details.

When using function AMEND RETURN to enter taxpayer’s amendments or to make corrections you will be prompted to set the ‘Pass’ or ‘Fail’ signal on completion of any changes.

Where the check has already been completed and the amendment does not add a new PAYE source of income there is no need to carry out the check again and you should set the same ‘Pass’ or ‘Fail’ signal as before.

Where the result is recorded as ‘Not done’ or the amendment adds a new PAYE source of income, carry out the check and set the ‘Pass’ or ‘Fail’ signal on the record when presented with the Coding (Integrity) Check screen following the SAVE AMENDED RETURN screen.

Further information is available on carrying out the Coding (Integrity) Check in the following subjects in section ‘Individual returns’.

• ‘Earlier Years Adjustment (EYA) in code’ (SAM121660)
• ‘PAYE subsource income dealt with elsewhere’ (SAM121665)
• ‘Reviewing signals on the PAYE record’ (SAM121670)