SAM124081 – Returns: view and
amend return: filing returns electronically and function amend
return (Action Guide)
Where you receive amended Individual return details from a
taxpayer who filed the original return electronically and
the amendment affects the figure of total tax and
NIC, follow steps 1 - 10 below
- Use function AMEND RETURN to view the amount of total tax and
Class 4 National Insurance Contributions (Box 1 or 2 of the Tax
Calculation Summary page TCS 1)
- Select the [C] button. You will be presented with an error
message which displays the computer calculated amount and the
amount of difference between the computer calculated amount and the
entry in TCS 1 box 1 or 2
- Make a note of the amount of difference between the computer
calculated amount and the entry in TCS 1 box 1 or 2 and select the
[GoTo Box] button on the ERROR screen to return to the AMEND RETURN
screens
- Enter the amended return details. Remove the tick in the Self
– Calc box in LDC, if the taxpayer has not done a full
recalculation, to ensure a Tax Calculation is issued
- On completion of the changes before you save the return add to,
or subtract from, the total tax and NIC the difference previously
calculated
- Enter the revised amount in the total tax and NIC box on the
screen (TCS 1 box 1 or 2) and accept the amount entered by
selecting the ‘A’ key on the keyboard (a red A will
prefix the box entry)
- Save the amendment 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
- 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
- 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
- Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to make the
repayment to the taxpayer, agent or nominee
