SAM127041 - Returns: returns processed at HMRC Netherton: HMRC Netherton: return is not signed (Action Guide)
Where a return has been received which is not signed or the signature is not acceptable, follow steps 1 - 8 below
| 1. | Cross through the date stamp and unlog the return |
| 2. | Check whether the return is unsatisfactory in any way. See subject ‘HMRC Netherton: Unsatisfactory Returns’ (SAM127080) |
| 3. | Send the whole return back to the taxpayer or agent who submitted it (only to an agent where 64-8 held), and enclose letter SA603, SA604 or SA605 as appropriate. Note: Where an agent is acting, a letter should also be issued to the other party notifying them of the action taken |
| 4. | Make an SA Note taken from the SEES Notes Paster (Returns > SA Returns > SA Return Logged/ Unlogged/ Repaired/ Unsatisfactory), showing the original date of receipt, the date the return is sent back and the reason for sending it back. Delete the contents of the BF Box |
If the return was received before the paper filing date, that is up to 1 November and is being sent back on or after 18 October or in the corresponding 14-day period before any other filing date |
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| 5. | Mark the return with a red spot in the top right hand corner before sending the return back |
If a satisfactory return is received within 21 days (or longer where allowed in certain exceptional circumstances) |
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| 6. | Log the return using the original date of receipt |
If a satisfactory return is not received within 21 days (or longer where allowed in exceptional circumstances) |
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| 7. | Log the return using the latest date of receipt |
| 8. | Arrange for capture of the return |
