SAM125011 - Returns: returns work lists: w051 daily returns review: ceased date set (Action Guide)

Where there is an entry on the ‘Daily Returns Review: Ceased Date Set’ work list follow steps 1 - 24 below.

The Action Guide is presented as follows

Action in the office with technical responsibility Steps 1 - 4
Action in the office with processing responsibility Steps 5 - 24

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

Action in the office with technical responsibility

1. In function WORK LIST CASES
 
  • Select the entry that you want to work
 
  • Select the [View] button. You will be taken to function SELECTED CASE, to see all available details on the work item
 
  • Make a note of details, if required
2. Ask for the papers, if required, on loan, if you are not co-located
 
  • When you have the papers, refer them to a technical Inspector to consider transitional overlap relief or overlap relief adjustments as appropriate
3. On receipt of instructions from the Inspector
 
  • Make a prominent note for the office with processing responsibility on the front of the papers
 

‘No transitional overlap relief or overlap relief adjustments’ or ‘transitional overlap relief or overlap relief adjustments due’
 
  • Refer the papers back to the office with processing responsibility, drawing attention to the Inspector’s instructions
4. Use function WORK LIST CASES or function SELECTED CASE to delete the work item from the work list. Select the [Del] button

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Action in the office with processing responsibility

5. In function WORK LIST CASES
 
  • Select the entry that you want to work
 
  • Select the [View] button. You will be taken to function SELECTED CASE, to see all available details on the work item
 
  • Make a note of details, if required
6. The action you take is dependant upon whether you are dealing with a partnership or individual trade source
 
  • For a partnership trade source, follow
 
    • Steps 7 - 10
 
  • For an individual trade source, follow
 
    • Steps 11 - 23
 
  • In all cases / on receipt of the papers from the office with technical responsibility follow
 
    • Steps 24 and 25
 

In a partnership return case
7. Use function MAINTAIN TRADE to enter the date of cessation against the partnership trade source, (a partnership can only have one live source assessable to a charge on trade profits on the taxpayer record)
 
  • If this partnership has multiple trade sources, use function SET UP TRADE to enter details of another continuing trade source
8. Unless, exceptionally, there is a continuing trade source, use function AMEND TAXPAYER SIGNALS to set the Last SA Return required For Year Ending 5 April signal to the year of the last return received. For example if you are reviewing the return year 2010-11, set the signal to ‘11’
  Note: If you are taking action after 31 October, but before 31 January, you must defer the paper filing date to 31 January before proceeding. If you are taking action after 31 January you must defer the paper filing date and the online filing date to the date you are taking the action. This will prevent late filing penalties for tax years 2010-2011 onwards from being charged incorrectly. If you are dealing with tax years up to, and including 2009-2010, you need not defer the paper filing date
  Where, again exceptionally, the return for the following year has already been issued, you must set the signal to the year of that return. Using the same example as above, this would be ‘11’. As long as this action is taken before the paper filing date for the return, no incorrect late filing penalties will be charged.
9. Where possible, update the individual partner’s record using function MAINTAIN PARTNER to enter the date of cessation of the partner source. Where access is not possible, notify the office responsible for each partner’s SA record of the date the partnership ceased. You must quote the partnership UTR. Those offices will use function MAINTAIN PARTNER in each case to enter the date of cessation of the partner source. Where you have updated the partner’s record, follow steps 11 to 24 to consider if the SA record should now be closed
10. Use function WORK LIST CASES or SELECTED CASE to delete the work item from the Work List, but only when all aspects that caused the item to be created have been cleared. Select the [Del] button 
 

In an individual return case
11. Establish from the return which source has ceased, and the date of cessation
12. Use function MAINTAIN TRADE or MAINTAIN PARTNER, as appropriate, to enter the date of cessation against that source. The computer will nominate a new main source, where there are multiple sources on the record and the main source has ceased, and possibly present the transfer prompt CASE AVAILABLE FOR TRANSFER
13. If function CASE AVAILABLE FOR TRANSFER is presented
 
  • Note the details of the proposed new responsible office
 
  • Leave the ‘N’ entry in the Please Confirm If Transfer Required? field
 
  • Select the [OK] button. Note: There is no requirement to transfer the case to another responsible office unless the case needs to be in a special OU for example, Members of Parliament, PD1 cases and so on
14. Use function WORK LIST CASES or function SELECTED CASE to delete the work item from the Work List, but only when all aspects that caused the item to be created have been cleared. Select the [Del] button
15. Use function MAINTAIN COMPLIANCE SIGNALS to check if you have ceased a source that is within the construction industry. If the Construction Industry signal is present, you will need to
 
  • Issue a WAM to the ‘Referral to N. Ireland Counties ‘ WAM mailbox
 
  • Change the work area from that displayed to ‘Other’
 
  • Enter Newry CIS in the reference box
 
  • Overtype ‘Freehand e-form’ with ‘Newry CIS’
     
 

And
 
  • Advise the date of cessation so the CIS record can be updated
16. Consider whether future SA returns are required from the taxpayer
 
  • If they are, follow steps 17 - 20
 
  • If they are not, follow steps 21 - 24
 

If future SA returns are required
17. Use function MAINTAIN RETURN PROFILE to
 
  • Review the taxpayer Return Profile
 
  • Update the profile, as necessary, for the supplementary pages to be issued with the next return
18. Use function MAINTAIN SOURCES to
 
  • Review the nominated main source
 
  • Nominate a new main source, if necessary
19. If you nominate a new main source, you may be presented with the transfer prompt, function CASE AVAILABLE FOR TRANSFER
 
  • Note details of the proposed new responsible office
 
  • Enter ‘N’ in the Please Confirm If Transfer Required? field
 
  • Select the [OK] button. See step 13 above.
 
  • Ensure the PAYE record and SA Notes are updated to reflect where papers are held (for example file, post batch, PN pad)
  Detailed advice is available in section ‘Movement of Taxpayer Records’ (SAM103000)
20. If you do not nominate a new main source, but want to transfer your responsibility for the SA record after the papers has been reviewed by the office with technical responsibility
 
  • Use function MAINTAIN RESPONSIBLE OFFICE. Select the [Transfer] button
  Note: If the transfer is on the basis of a new main source nominated by the computer (see Step 12), you will have a note of the proposed new office details 
 

If future SA returns are not required
21. Use function AMEND TAXPAYER SIGNALS to set the Last SA Return Required For Year Ending 5 April signal to the year of the return now to hand. For example, if you have been reviewing the return for 2010-11 and a later years return or notice to file has not been selected for issue, set the signal to ‘11’.
  Where exceptionally a return or notice to file has been issued for the following year or year(s) or a return has already been selected for issue at ITAR
 
  • Set the signal to the year of the latest return. If a later return has been selected for issue at ITAR use the year of that return
 
  • Use function CREATE RETURN CHARGE to create a nil charge for all of the appropriate years. Note: Before proceeding, if you are dealing with the tax year 2010-2011 or later, and are taking this action after 31 October but before 31 January, you must defer the paper filing date to 31 January. If you are taking action after 31 January, you must defer the paper filing date and the online filing date to the date you are taking action. If you are dealing with tax years up to, and including 2009-2010, you need not defer the paper filing date
 
  • Cancel any penalties issued for all of the appropriate years
 
  • Set the SA Entry/Exit letter Inhibited signal
 
  • Delete the Potential Removal Case signal
 
  • Where there is an NPS interest for the return year, that is Pay, Tax, Benefits and so on, do not issue SEES letter SA642. Instead list the case for further action (to be advised in due course), see subject ‘Capture of returns issued in error’ at SAM121311 
 
  • Where there is no NPS interest for the return year, issue the SEES letter SA642 to the customer to explain that the records have now been updated and the return, which has been issued in error, need not be completed
22. If payments on account have been set up for the year following the final year shown by the Last SA Return Required signal, reduce these to nil where
 
  • The case ceased to fall within SA during the previous year
 

And
 
  • The SA return for the year of cessation has already been received and captured
  Note: Strictly the taxpayer should make a claim to adjust (reduce) payments on account, but a practical approach is recommended provided the two conditions above are satisfied.
 
  • Use function VIEW STATEMENT to establish whether payments on account need to be reduced as above
 
  • If so, use function CREATE RETURN CHARGE
 
    • Select the [OK] button. This will reduce the payments on account to nil
 

On receipt of the papers and instructions from the office with technical responsibility
  In a partnership return case
23. On receipt of the papers and instructions from the technical Inspector
 
  • Advise the responsible office for each partner of that partner’s revised share of partnership profit and liability (notional tax credit). It is recommended that you wait until the appeal period has expired
  In an individual return case
24. On receipt of the papers and instructions from the technical Inspector
 
  • Note transitional overlap relief or overlap relief adjustments to the penultimate and / or ante-penultimate years

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