SAM125060 – Returns: returns
work lists: w025 fully captured / unlogged return
A work item is created and entered on the ‘Fully Captured
/ Unlogged Return’ Work List when a fully captured return is
unlogged. This will be an exceptional event, and usually because it
was logged and captured against the wrong taxpayer record.
A fully captured return should not have been unlogged
without agreement of the Clerical Processing Manager. This is
because all amendments to the SA record and actions taken based on
the wrong return must be unravelled.
When a fully captured return, that is not a partnership
return, is unlogged, the SA system automatically
- Deletes all versions of the captured return
information, for that return year
- Reduces any balancing charge for the return year
to nil or re-instates the balancing charge to the amount previously
shown on any Revenue determination for that year
- Reduces any surcharge for the return year to
nil
- Restores any payments on account for the year of
the return that were present before the return was captured, if
they were changed by the capture process
- Restores in full any fixed penalty for non-filing
of the return, which was capped following capture of the
return
- Deletes any amount transferred to PAYE as a result
of the return capture from the taxpayer’s account
- Sets to ‘Y’ the No Repayment and
Inhibit Auto Reallocation signals
- If no return is logged or there is no Revenue
determination for the year following the return year
- Reduces payments on account to nil for
that year
- If a return has been logged and captured for the
year following the year for which the return is unlogged or there
is a Revenue determination for that next year, and a determination
has not been re-instated for the year for which
the return is unlogged
- Reduces payments on account to nil for the
year following the year for which the return is unlogged
- A new balancing charge is created for that
next year equal to the liability on that year’s return or
Revenue determination
- If a return has been logged and captured for the
year following the year for which the return is unlogged or there
is a Revenue determination for that next year, and a determination
has been re-instated for the year for which the
return is unlogged
- Payments on account and balancing charge
are recalculated for the year following the year for which the
return was unlogged, with the total being equal to the liability on
that year’s return or determination
- Any work items which were created as a result of
the logging / capture of the return will be deleted
The details held on the taxpayer record
must be corrected manually, by amending any
details incorrectly amended and based on that return, for example
an address. Advice on amending details held on the SA taxpayer
record is available in section ‘Maintain Taxpayer
Record’ (
SAM101000 onwards).
Any action taken based on incorrect information
must also be unravelled, for example an enquiry
opened on the incorrect return must be closed because the basis for
the enquiry no longer exists. The Inhibit Auto Reallocation signal
and, if appropriate, No Repayment signal should be restored to
‘N’.
Surcharge
Surcharge is automatically reduced or increased by an
overnight batch process when the underlying tax is reduced or
increased.
Responsibility
The ‘Fully Captured / Unlogged Return’ Work List
is allocated to the Clerical Processing Manager in the office with
processing responsibility.
You should delete the work item manually, in function WORK
LIST CASES or function SELECTED CASE, on completion of your
review.
