Assessing: assessing work lists: self assessment discrepancy list (SADL)
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|
Purpose of the list
There are two versions of the Self Assessment Discrepancy List.
- Function SADL is the update version.
- Function SADV is the view only version.
The work list shows you cases where a return has been captured manually and the self assessment posting differs from the figure calculated by COTAX. A return submitted through the CT Online Service does not appear on SADL if COTAX has processed it automatically. There should therefore be very few entries on this work list.
A discrepancy from a paper return may be because the return form has been completed incorrectly or there have been keying errors in capturing the entries onto COTAX.
You must review the entries and decide whether to issue a correction to the return.
How often should the list be reviewed?
Local management should ensure that the Self Assessment Discrepancy List is reviewed weekly.
Who does what?
A Clerical Co-ordinator normally reviews and controls the list, referring the cases and any files to a CT Co-ordinator or Technical Caseworker to decide whether a correction to the return is required.
When are new entries added?
Where a discrepancy exists between the tax charge calculated by COTAX and the self assessment recorded in CRTN (Capture Rest of Return), the case enters the Self Assessment Discrepancy List as soon as the self assessment is recorded.
Reasons for entry
Cases appear on the work list when all the following circumstances apply:
- the AP is for a CTSA period
- the original self assessment is recorded in Function CRTN (Capture Rest of Return)
- the enquiry window end date has not passed
- there is an apparent discrepancy between the amount of the self assessment posting and the amount of liability calculated by COTAX.
Sorting and filtering - Options and recommendations
It is unlikely that you need to sort and filter the work list to make it more manageable.
The normal next action function
The normal next action function for the Self Assessment Discrepancy List is function RAMA (Record / Amend Assessment).
Cases are automatically deleted from the list when one of the following actions takes place.
- An assessment other than a discovery assessment is issued.
- The return is unlogged.
- The enquiry window end date has passed.
- The case is transferred to a new office. The case automatically appears on this work list in the new office.
You can delete a case manually from the list.
See COM22011 for a list of functions to use in particular situations.