SAM124021 - Returns: view and amend return: amended returns where allowances transferred to spouse or civil partner (Action Guide)
Follow steps 1 - 12 below in cases only where an amended Individual’s return is received and
- There is a cross in the box which shows that the taxpayer wants to transfer surplus allowances / Children's Tax Credit
And
- Exceptionally the surplus is reduced and will not be withdrawn from the spouse or civil partner
(For all other cases (except where the taxpayer wants to transfer surplus Children's Tax Credit) where the surplus is unchanged, or increased, or reduced and the difference will be withdrawn from the spouse or civil partner, a work item will be entered as TRANSFER OF ALLOWANCES on the ‘Returns Review’ Work List. See SAM125200.)
For details of how to access the SA functions, select ‘Index Of Functions’ on the left of the screen.
1. |
Abort function AMEND RETURN |
2. |
Manually calculate the revised liability. Use the full tax calculator on SEES to do this |
3. |
Prepare a manual Tax Calculation for issue in a Revenue Calculation case or where you have repaired a Self Calculating taxpayer’s return |
4. |
Use function CREATE RETURN CHARGE to enter the revised liability on the taxpayer’s record |
5. |
Issue the Tax Calculation to the taxpayer with a copy to the agent where form 64-8 is held |
6. |
Make a prominent note on the return of the reason why you have used function CREATE RETURN CHARGE to deal with the amendment |
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Note: As you have used function CREATE RETURN CHARGE the amended return information will not be displayed in function VIEW RETURN. You can only view the revised liability in function CREATE RETURN CHARGE or VIEW STATEMENT |
7. |
Update the return profile with details of any new supplementary pages that have been returned using function MAINTAIN RETURN PROFILE |
8. |
Use function VIEW STATEMENT where a repayment has been claimed on the return to establish |
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Note: Where the most recent payment is a transfer from OAS then repayment can be dealt with immediately |
9. |
Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to make the repayment to the taxpayer, agent or nominee |
10. |
Where applicable set Mandatory Review for Possible Enquiry signal (SAM121595) on the taxpayer record using function ADD / AMEND ANNUAL COMPLIANCE DETAILS and select a reason for setting the signal from the drop down menu |
11. |
Enter additional reasons for setting the signal where more than one reason applies in the Review Notes field |
12. |
Check the amended return along with the SA record for any of the following 6 situations. Where the taxpayer has made a claim to reduce payments on account see section ‘Claim to adjust payments on account’ (SAM1000 onwards) |
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Situation |
Action |
LU (Liability Unlikely) set on the record and as a result of the amendment Tax and / or Class 4 NIC liability arises |
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The amendment is of a date a business ceased not previously notified (box 7 on the Self Employment (full) supplementary page SEF1 or box 6 on the Self Employment (short) supplementary page SES1) |
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The amendment is of a date the taxpayer ceased to be a partner in a business not previously shown (box 4 on the Partnership (full) supplementary page PF1 and on the Partnership (short) supplementary page PS1) |
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The amendment is to notify a new pension has commenced. No action is required for 2001/02 and later as the taxpayer is not required to show details on their return. |
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An underpayment of less than £2000.00 arises and the taxpayer has not entered an ‘X’ in the box on the original or amended return to show that the underpayment is not to be coded (box 2 of the Finishing your Tax Return section of the core return page TR5) |
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Following the amendment the case has now failed the Coding (Integrity) Check |
