SAM125231 – Returns: returns work lists: w057 review FSC from return amendment (Action Guide)

Where there is an entry on the ‘Review FSC from return amendment’ work list, follow steps 1 - 5 below.

This guide is presented as follows

Initial action	Steps 1 - 2
Freestanding Credit requires increasing	Steps 3 - 4
Freestanding Credit requires reducing	Step 5

Initial action

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.	Use function VIEW RETURN for the return year that you are reviewing
	View the return amendment View the previous version of the return Consider whether the Freestanding Credit from the Sch1B claim on the previous version now requires revision

3.	Where the Freestanding Credit from the previous version now requires increasing
	Calculate the additional relief due Create a further Freestanding Credit using function CREATE FREESTANDING CREDIT Make an appropriate SA NOTE
4.	If a repayment has also been requested on the amendment, following creation of the Freestanding Credit and an overpayment is available on the SA record
	Create the repayment for issue in accordance with the customer’s repayment request using function ISSUE REPAYMENT FROM OVERPAID BALANCE. Use function WORK LIST CASES or function SELECTED CASE to delete the work item Select the [DEL] button. The work item will be deleted

Where the Freestanding Credit from the previous version now requires reducing

Cancel the Freestanding Credit from the previous version of the return using function CANCEL FREESTANDING CREDIT
Create a new Freestanding Credit in the revised amount using CREATE FREESTANDING CREDIT

Use function WORK LIST CASES or function SELECTED CASE to delete the work item

Select the [DEL] button. The work item will be deleted
Note: If the Freestanding Credit from the previous version of the return has already been repaid, the above actions will create an over-repayment on the record.