SAM124011 - Returns: view and amend return: amended returns and the coding (integrity) check (Action Guide)
Note: This check relates only to returns for years up to and including 2008-2009. It is no longer appropriate for later years.
If you receive a taxpayer amendment or have to correct the original captured return information and the return includes a PAYE source of income follow steps 1 - 7 below.
For details of how to access the SA function, select ‘Index Of Functions’ on the left of the screen.
| 1. | View the SUMMARY INFORMATION screen in function AMEND RETURN to establish if the check has already been carried out |
| If the result is recorded as ‘Fail’ | |
| 2. | Abort function AMEND RETURN and refer the case to your Compliance Manager before carrying out any changes to the return details. Your Compliance Manager will advise you if you can make the changes |
| If the result is recorded as ‘Pass’ and the amendment does not add a new PAYE sourceOrYour Compliance Manager advises you to carry out the changes where the result is ‘Fail’ | |
| 3. | Set the ‘Pass’ or ‘Fail’ signal as before by selecting the [Pass] or [Fail] button on the CODING (INTEGRITY) CHECK screen presented when you have saved the changes |
| Where the amendment adds a new PAYE source of income | |
| 4. | Compare the information on the return with the information on the Employer Compliance Scheme Benefits summary or Form P11D (or substitute list) or P9D. Note: Where more than one source has been included in the Employment section of a Short Tax Return (SA200), then the income, tax deducted, benefits and expenses claimed for each source will be combined |
| 5. | Determine whether the amended return will Pass or Fail the check |
| 6. | Set the ‘Pass’ or ‘Fail’ signal as appropriate by selecting the [Pass] or [Fail] button on the CODING (INTEGRITY) CHECK screen displayed when you have saved the changes return details |
| In all cases | |
| 7. | Check whether the amendment to the return has an impact on coding and, if necessary review and update the code for CY and CY+1 |
