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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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Assessing: assessing work lists: self assessment discrepancy list (SADL) (Action Guide)

To deal with cases on the Self Assessment Discrepancy List in the local office, consider steps 1 - 6 below. The guide is presented as follows.

Review by Clerical Caseworker Steps 1 - 3
Technical Caseworker’s initial action Step 4
Return captured incorrectly Step 5
Is a correction to the return required? Step 6

Review by Clerical Caseworker

1.  Use function SADV (Self Assessment Discrepancy List - view) to display the work list.

2.  Select the entry that you want to work and select the [View] button to see all available details for the case.

3.  Pass the return and any papers to the CT Co-ordinator or a Technical Caseworker.

Technical Caseworker’s initial action

4.  Use Function DASS (Display Assessment) to compare the figures on the return to the figures captured onto COTAX.

Return captured incorrectly

5.  If entries have been keyed incorrectly or omitted, amend the figures then go to step 6.

Is a correction to the return required?

6.  Compare the ‘net tax payable’ figure with the amount shown as the self assessment on the return form.

If the figure is different, issue a correction to the return so the correct self assessment posting is shown on the COTAX record.