SAM124070 – Returns: view and
amend return: return amendments: prior year adjustments (Action
Guide)
Follow steps 1 - 2 below if you receive an amendment to a Trust
and Estate or Individuals return from the trustee or taxpayer which
includes a claim
To carry back relief from the current tax year to the year
of the return
- Trading losses, Personal pension plan
contributions or Retirement annuity payments
Or
To carry back relief from the year of the return to an
earlier year
- Losses to be set against income of an earlier
year
- Personal pension plan or Retirement Annuity
contributions
Or
- Claim for Farmer’s averaging or Literary /
Artistic spreading that has reduced the taxpayer’s Tax and
Class 4 NIC liability for the previous year
For details of how to access the SA function, select
‘Index Of Functions’ on the left of the screen.
- Complete capture of the amended return in function AMEND RETURN
(TSS for Trust and estate return cases), but
do not make or amend an entry at box 14 or 15 of
the Tax Calculation Summary page TCS2
- Treat the claim as a stand alone claim. Refer to section
‘Claims Made Outside a Return’ (
SAM114000 onwards) in business area
‘Repayments’
For more information refer to section ‘Claims Made Outside
a Return’ in business area ‘Repayments’.
