SAM124071 - Returns: view and amend return: taxpayer amendments (individuals and partnerships): basic action (Action Guide)

If you receive an amendment to return details from the taxpayer follow steps 1 - 24 below.

In Individual cases follow Steps 1 - 4ThenSteps 6 - 12ThenSteps 14 - 24
In Partnership cases follow Steps 1 - 9ThenSteps 13 - 24

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

1. Use function MAINTAIN RETURN SUMMARY to check the return has been received (logged)
  If the return has not been logged
2. If you are able to review unlogged returns on hand, attempt to trace the return
  If you cannot trace receipt of the return
3. Contact the taxpayer by telephone if possible and advise him / her that you cannot deal with the amendment until you receive the return for the year. If the return has gone astray the taxpayer can include the amended details in a duplicate return
4. See subject ‘Taxpayer amendment received before original return captured’ (SAM124150)
  If the return has been logged and is a Partnership return
5. Check the signature of the person who has sent in the amendment. If the return was, exceptionally, issued to a named partner, it should be signed by that person, otherwise the signature must have been made by a partner included on the return for the return year. See subject ‘Maintain Taxpayer Record: Nominated Partner’ (SAM101290) for more information
  If the return has been logged and is an Individual return, or a Partnership return
6. Check the Compliance screen, Free Format Notes and SA Notes on both the Partnership and Partners records for a note indicating that this is an open, or closed, enquiry case, or was the subject of a previous correction, or discovery amendment. If so, the note will show the reference (Directorate/Customer group/Managers PID/ caseworkers PID)
7. View the Case Summary screen and select the ‘Compliance’ box to view the Compliance screen and check for the ‘S12A open’ or ‘S9A’ signal
  Note: There may be a discovery or informal compliance check in progress where an ‘Enquiry’ signal is not shown, but, if a Free Format note or SA Note shows the reference as described in step 6, or the signal as in this step, you must refer to the Enquiry Officer in all cases before taking any action. Also, where HMRC has previously changed a return, a taxpayer partnership amendment should be referred to the Enquiry Officer in the same way as a formal, or informal, enquiry. Where a return is under enquiry, and the Enquiry signal is set, the system will prevent you from making an amendment and these cases must always be referred before action is taken
8. If a free format or SA note is found
 
  • You must refer the amendment to the Enquiry Officer. Note: The Enquiry Officer will either authorise you to proceed with the amendment, or, if not able to do so, should retain the amendment
 
  • Make an SA Note to show the action taken
  If a free format or SA note is not found
 
  • Follow step 10 onwards
9. On receipt of authorisation to proceed
 
  • Make an SA note recording the agreement
  Where you are satisfied that the amendment can be processed follow the steps below
  If the return has been logged and is an Individuals return
10. Where captured using LDC, select the [View] button in function MAINTAIN RETURN SUMMARY to view the latest version of the return for the year. Where fully or partly captured using ADC, select the [View Short Image] button in function MAINTAIN RETURN SUMMARY to view the scanned image of the original return. If there is no captured return for the specified year the buttons will not be available
11. Where the [View] or [View Short Image] button is not available, (there are no captured return details for the year)
 
  • If the return has been logged and is awaiting capture, see subject ‘Taxpayer amendment received before original return captured’ (SAM124150)
 
  • If an Individual’s return has been logged and the liability has been calculated manually and entered on the taxpayer’s record using function CREATE RETURN CHARGE you must refer to the return and establish why the return details could not be captured. Refer to subject ‘When To Use Function Create Return Charge’ (SAM121650) in section ‘Individuals Returns’
12. If the amendment refers to a
 
  • Return for the year that an approved Individual Voluntary Arrangement (VA) or Bankruptcy (BY) (Scotland Award of Sequestration) Order was made
     
    And 
 
  • The taxpayer ceased to trade during the year of VA / BY but commenced a new trade prior to 5 April following the Relevant Date
 
  • Refer to Action Guide ‘Return amendments: Bankruptcy cases’ (SAM124064)
13. If the amendments refer to a Composite return completed by a UK resident partner in a partnership on behalf of all non-resident partners in the partnership
 
  • Refer to Action Guide ‘Return Amendments: Composite returns for non-resident partners’ (SAM124065)
14. If the amendment refers to a case where the automatic computer calculation would have been incorrect if the return details had been captured and the automatic calculation will still be incorrect following amendment
 
  • Refer to Action Guide ‘Return amendments: Computer calculation is incorrect’ (SAM124066)
15. If the amendment refers to a part year return for the year of permanent cessation and is received in the year of permanent cessation
 
  • Refer to section ‘Permanent Cessations’ (SAM90000)
16. If you are processing an amended return
 
  • After 31 December following the end of the return year
     
    And 
 
  • A repair(s) is identified which would increase the taxpayer’s liability (This text has been withheld because of exemptions in the Freedom of Information Act 2000) and no repayment is due
 
    • Refer to Action Guide ‘Repairs to amended returns after 31 December’ (SAM124063)
  In all other cases where the return is an Individual or Partnership return
17. Select the button with a picture of a spanner on it, in function VIEW RETURN. You will be presented with the first of the AMEND RETURN screens
  Note: In function VIEW RETURN you can also use two button and menu options specific to the Short Tax Return (SA200). The [View Main] option will enable you to view SA200 data displayed in the equivalent Main Tax Return (SA100) boxes, and the [Transform to Main] option will enable you, in the relevant cases, to convert SA200 data to a SA100 amendment screen. Further information is available at subject ‘Viewing and Amending Short Tax Returns’ (SAM124170)
18. Make the necessary amendments to the return details in accordance with the information supplied by the taxpayer. Note: Where a taxpayer who originally self calculated has sent an amendment and has not done a full recalculation you must remove the tick in the Self - Calc box in LDC to ensure a Tax calculation is issued
19. On completion of the amendment save the amended return details by first selecting Close and Exit from the File menu heading, you will be presented with the SAVE AMENDMENT screen, then selecting the [Save] button. You will be presented with the SAVE AMENDED RETURN screen for each part of the tax return you have changed.
  Note: For partnership returns on completion of the amendment you should select the [Full Save] button to fully save the amended details
20. When presented with the SAVE AMENDED RETURN screen you must select the Amendment radio button and enter the date of receipt of the amendment as the changes made are the result of a taxpayer amendment
21. Where you have made repairs to the taxpayer’s amended figures in a Partnership return
 
  • Send a letter to the partnership, detailing the repairs (revisions) made, which should be written on the following lines:
     
    ‘Thank you for the amendment to your Tax Return. I have identified that the amended information required revision and the revision(s) are listed below. The box numbers refer to the Tax return sent in by you
     
    Box [Box number] has been revised to £[xxxx] because [repair reason]
     
    Please check the contents of this letter. Let me know if there is anything you do not agree with or do not understand
     
    My telephone number is shown [at the top of the page]
     
    Please note [your own Customer Service Message]’
22. Review each individual partners return to make the appropriate amendment. Note: An ‘amendment’ will be appropriate irrespective of whether it increases or decreases the self assessment. Revenue Assessments should not be raised in these circumstances. If, on review of all the partners records, all have been amended in line with the amendment request, follow step 23 onwards if appropriate
 
  • Make an SA Note of your actions on the partners record
 
  • Send a notice to each partner notifying them of the consequential amendment to their return and that this may affect other returns they have submitted
  Note: There is no time limit for partners consequential amendments provided the partnership amendment has been made within the time limit
23. Use function VIEW STATEMENT where a repayment has been claimed on the Individuals return to establish
 
  • Whether the taxpayer’s SA record shows a credit balance. If not write to the taxpayer and explain why a repayment is not due
 
  • Whether any charges are due within the next 45 days. If so, and these reduce / eliminate the repayment claimed, contact the taxpayer and explain why a (full) repayment is not appropriate at this time
 
  • When payment was processed (posting date). If this falls within the last 14 days the payment is an uncleared payment. B/F the papers until the 14 day period has elapsed and review the claim again
  Note: Where the most recent payment is a transfer from OAS then repayment can be dealt with immediately
24. Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to make the repayment to the taxpayer, agent or nominee

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