When a sole trading source is set up for Self Assessment, the
computer allocates a unique identifier to that source. This is not
known by the taxpayer and is not on the return. The unique
identifier, known as the source reference, is shown in function
MAINTAIN SOURCES.
Where a taxpayer includes more than one trading source in
their SA return, the source reference should be identified and
entered for each source during capture using function CAPTURE
RETURN. This will allow the Compliance Officer to distinguish the
sources during Check Later. For cases filed over the Internet,
source references are always entered after the taxpayer’s
record is updated with the return details.
If a taxpayer includes more than one trading source in their
SA return, a work item will be entered as SOURCE EXCEPTION on the
‘Weekly Returns Review’ Work List where
Or
The source references should be entered on to the taxpayer
record using function AMEND RETURN.
A work item will also be entered as SOURCE EXCEPTION on the
‘Weekly Returns Review’ Work List where there are
multiple sources recorded on the SA record and less have been
captured. For example where there are two trade sources set up on
the SA record and only one set of trade pages were captured.
In these cases you will not be able to use function AMEND
RETURN to enter the source reference because the taxpayer has not
completed the relevant supplementary pages. The case should be
referred to the Compliance Manager to consider opening an enquiry.
More information on dealing with the Work List entries is
available in section ‘Returns Work Lists’ in this
business area.
If the taxpayer amends their return and that amendment adds
a second or subsequent trading source it is necessary to obtain the
source reference during capture of the amended details. The
references should then be entered in function AMEND RETURN. If it
is a new source you will need to set the new source up first using
function SET UP TRADE or SET UP PARTNER.
