SAM121250 - Returns: individuals returns: unlogging unsatisfactory individuals returns
This subject covers the unlogging of unsatisfactory returns identified before or during capture. Unsatisfactory returns should be identified where possible and returned to the customer before logging takes place. However, if a return has been logged and is later identified as unsatisfactory, including during capture, it will need to be unlogged. For information on when to treat a return as unsatisfactory see subject ‘Unsatisfactory Individuals Returns’ (SAM121260). For information on fully captured returns that are to be unlogged see subject ‘Unlogging Captured Returns’ (SAM121640).
You cannot unlog a return on the same day that it has been logged. You must wait until the following day, or the following Tuesday if the return is logged at a weekend.
Function MAINTAIN RETURN SUMMARY should be used to check that the return has been logged. Then function UNLOG RETURN is used to unlog the return.
A reason for the unlogging should be selected from the drop down menu provided within the function.
The date of receipt of the return, the date the return was unlogged and the reason for unlogging is subsequently displayed in function MAINTAIN RETURN SUMMARY.
If penalties have already been charged, unlogging the return will cause the penalty position to be reviewed automatically by the system and, if applicable, penalties may be cancelled. For more information see subject ‘Effects of unlogging a return’, (SAM61360).
If the return is to be unlogged and some of the details have been captured you must delete those details held on LDC in function CAPTURE RETURN by selecting the [Delete] button when prompted to save the return.
If the return is to be sent back to the taxpayer, you must also cross through the date stamp on the front of the return to ensure the correct date of receipt is logged when the taxpayer resubmits the return. For more information on the action which must be taken when unlogging a return, see subject ‘Unsatisfactory individuals returns’ Action Guide, (SAM121261).
If exceptionally, a return has been part captured but not initially logged there will be no date of receipt on the main computer and there will be no details to unlog. You must however ensure the part captured return details are deleted from LDC.
Note: It is important to delete any part captured return details from LDC if you unlog a return. This is because if the part captured details are not deleted and the return is not logged using function LOG RETURN when subsequently re-filed, the date of receipt is taken as the date capture commenced. This means that the wrong date of receipt will be recorded on the taxpayer’s record and could affect the penalty position.