SAM127081 - Returns: returns processed at HMRC Netherton: HMRC Netherton: unsatisfactory returns (Action Guide)
Where it is considered that an unsatisfactory Short Tax Return (SA200) has been received, follow steps 1 - 10 below
| 1. | Cross through the date stamp and unlog the return |
| 2. | Prepare a letter explaining that the SA200 is not applicable and that a Main Tax Return (SA100) plus relevant supplementary pages is required |
| 3. | Send back the whole return to the taxpayer or agent who submitted it (only to an agent where 64-8 held), enclosing the letter, a form SA100 and supplementary pages as necessary. If no supplementary pages are held, advise the taxpayer that they can be obtained from the website or to ring the orderline and request the relevant pages. 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 returns is sent back and the reason for sending it back. Delete the contents of the BF Date box |
If the return was received before the paper filing date or in the corresponding 14-day period before any other filing date |
|
| 5. | Mark the SA100 return with a prominent red spot in felt tip marker in the top right hand corner. |
| 6. | 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 Date box |
| 7. | Check function MAINTAIN SA NOTES and function MAINTAIN RETURN SUMMARY for any indication that the return has been received in another office |
If a satisfactory return is not received within 21 days (or longer where allowed in certain exceptional circumstances) |
|
| 8. | Use function LOG RETURN to log the return using the latest date of receipt |
If a satisfactory return is received within 21 days (or longer where allowed) and the return was originally received before the paper filing date |
|
| 9. | Log the return using the date the return was originally submitted |
| 10. | Arrange for capture of the return |
