SAM125180 – Returns: returns work lists: w054 weekly returns review: liability unlikely

A work item will be entered as LIABILITY UNLIKELY on the ‘Weekly Returns Review’ Work List when

• A captured original return

• Shows liability to tax and / or Class 4 NIC

And

• An LU YEAR is set on the SA taxpayer record

Or

• A captured amended return

• Shows liability to tax and / or Class 4 NIC

And

• An LU YEAR is set on the SA taxpayer record

And either of the following applies

• A work item created following capture of the original return has not been cleared
• No work item was created following capture of the original return, because the calculation showed no liability to tax and / or Class 4 NIC

The ‘Weekly Returns Review’ Work List is allocated to the Clerical Processing Officer in the office with processing responsibility.

You should

• Consider whether an LU YEAR is still appropriate, and if so for what period
• Delete or amend the LU YEAR entry, as appropriate
• Delete the work item manually from the Work List, but only when all aspectsthat caused the item to be created have been cleared

When the return is unlogged, the work item is deleted automatically.