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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Returns / notices: returns work lists: record SA list (RSAW)

This subject is presented as follows

Purpose of the list
How often should the list be reviewed?
Who does what?
When are new entries added?
Reasons for entry
Sorting and filtering - Options and recommendations
The normal next action function
Automatic deletion
Manual deletion 

Purpose of the list

There are two versions of the Record SA List.

  • Function RSAW is the update version.
  • Function RSAV is the view only version.

The purpose of the work list is to alert you to cases where the return has been captured but the self assessment has not been recorded.

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How often should the list be reviewed?

Local Management should ensure that the Record SA List is reviewed daily so that any online returns where the self assessment has not been recorded are dealt with.

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Who does what?

As the majority of returns are filed online, it is the responsibility of the CT Co-ordinator to check the work list for online returns and review each case. They should then whenever possible record the self assessment.

Where a return is received and accepted on paper and the user is unable to record the self assessment at the end of Function CRTN (Capture Rest of Return), they should pass the return to a CT Co Ordinator to review the case and record the self assessment, issuing a correction notice if appropriate, or refer the case to a Technical Caseworker.

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When are new entries added?

Cases appear on RSAW as soon as the reasons for entry are satisfied.

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Reasons for entry

Cases appear on the Record SA List when a return has been captured but no self assessment has been recorded for the AP.

When you select the [View] button, you see one of the following under the heading ‘Reason S A inhibited’.

  • Carry back captured on this return.
  • Return filed more than 6 years after APE.
  • Rev determination with claim for this AP.
  • Inf discharge or manual remission on AP.
  • Tonnage Tax case.
  • DTR carryback present on return.
  • Assessment awaiting Issue.
  • CIS N/A after 06/04/2002.
  • Self asst could not be recorded in CRTN.
  • Oil tax. An RF CT included amount has been entered and the case does not belong to an Oil and Gas office.
  • Unable to complete satisfaction checks.
  • User did not record self assessment.

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Sorting and filtering - Options and recommendations

Before you start to work cases, you may want to sort and filter the work list to make it more manageable. You can do that by using any of the criteria below. The criteria shown in bold are those you may find most useful when filtering RSAW.

  • File number.
  • Name.
  • AP end date.
  • AP number.
  • B/F date.
  • B/F note.
  • Compulsory enquiry case.
  • Entry date.
  • FT or NFT.
  • Parent name.
  • Parent reference.
  • Participator.
  • Reason SA inhibited.
  • Reference.
  • RLS.
  • E-filed return.

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The normal next action function

The normal next action function is RAMA (Record / Amend Assessment).

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Automatic deletion

Cases are automatically deleted from the work list when any of the following applies.

  • The self assessment is recorded using Function RAMA (Record / Amend Assessment).
  • The return is unlogged.
  • The case is transferred to a new office. The case automatically appears on the new office work list.

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Manual deletion

You can manually delete a case from the Record SA List.

See COM131011 for a list of functions to use in particular situations.