Individual, Partnership and Trust returns can be filed online.
Individual and Trust returns filed are always Self Calculation
cases.
Individual and Partnership return details are automatically
captured and for Individual taxpayers the liability is
automatically recorded on the taxpayer’s SA record.
For Trust cases a paper copy will be required for
calculating the tax liability because there is no facility in Local
Data Capture (LDC) to capture details from Trust and Estate
returns.
The captured information for Individual and Partnership
returns is available for viewing in function VIEW RETURN and can be
amended in function AMEND RETURN. Individual and Partnership
returns filed up to 31 March 2006 using the Electronic Lodgement
Service (ELS) can be identified when using function VIEW RETURN
from the SUMMARY INFORMATION screen, which shows the method of
capture as ‘ELS’. Individual and Partnership returns
filed using the Internet show the method of capture as
‘Internet’.
Trust returns filed using ELS and using the Internet can be
identified from the print out of the return.
Taxpayer amendments to Individual and Partnership returns
filed online, and Individual and Partnership returns filed using
ELS, should be treated in exactly the same way as amendments to
returns captured using function CAPTURE RETURN.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
When dealing with a taxpayer amendment to a return filed through
ELS or over the Internet you must remove the tick in the Self
– Calc box in LDC where the taxpayer has sent an amendment
but not done a full recalculation. This will ensure a Tax
Calculation is issued.
Where you are dealing with entries on a ‘Returns
Review’ Work List, using function AMEND RETURN to record the
result of a Coding (Integrity) Check or to enter Source references,
these changes to the record are recorded as
‘Corrections’. As there is no change to the total tax
and NIC figure it will be necessary to note the figure of total tax
and NIC supplied by the taxpayer as accepted.
For further information on the ‘Returns Review’
Work List see section ‘Returns Work Lists’ in this
business area.
