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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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Debt and return pursuit: Self Assessment: revenue determination: how to raise a determination

How to raise a Revenue Determination

How to amend a Revenue Determination

How to raise a Revenue Determination in a deferred filing date case

Further information on functions

How to raise a Revenue Determination

Only use IDMS function RAISE DETERMINATION - MANUAL.

Return work items will be active within the function providing there isn’t already a determination request pending. Return work items that already have a determination raised will not be shown.

Highlight the work item on the RAISE DETERMINATION screen - the year of the return will appear at the bottom of the screen.

  • Enter for the selected year the:

    • total income tax
    • capital gains tax
    • tax deducted at source
  • select:

    • SUBMIT if the amounts are correct
    • CLEAR if the amounts are incorrect, and re-enter the correct amounts
  • Once you have entered the amounts for each year requiring a determination select the:

    • [OK] button
    • [Yes] button.

IDMS will then:

  • send the determination request(s) to SA overnight
  • record an Action History note on IDMS showing that a determination has been requested against the appropriate work item(s)
  • await the determination work item(s).

Note: Do not attempt to use the IDMS ‘REQUEST AUTOMATIC DETERMINATION’  button; this function is no longer supported and your determination request will be stranded.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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How to amend a Revenue Determination

You can only amend or cancel a determination figure within IDMS during the same online day as you made the original request and care should be taken to ensure the determination figure requested is for the amount intended. The determination figure will update overnight and cannot be amended.

To amend or cancel a manual determination you must first:

  • highlight the work item on the IDMS RAISE DETERMINATION screen
  • select the [Clear] button.

Amending the amount

To correct the amounts:

  • enter the correct amounts
  • select the [Submit] button
  • select the [OK] button.

Cancelling the request

To cancel the determination request:

  • leave the amounts set at zero
  • select the [OK] button.

IDMS will present you with a message ‘Determination total not present for all years displayed. Are you sure you wish to proceed?’

  • Select the [Yes] or [No] button as appropriate.

When IDMS sends a request to SA to raise a determination IDMS automatically records an Action History note showing that a determination has been requested against each work item. IDMS then awaits the determination work item from SA.

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How to raise a Revenue Determination in a deferred filing date case

Once you have raised a Revenue Determination in a deferred filing date case, use SA function:

  • AMEND RELEVANT DATE, to change the relevant date of the Revenue Determination to the deferred filing date
  • MAINTAIN SA NOTES, to record your actions and set the following SA Note “Determination YY/YY is a deferred filing date case. Effective date of payment/relevant date changed to -—”.

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Further information on functions

For details of how to access any of the SA functions, see the Self Assessment Manual, ‘Index of Functions’ (SAM003).

For details of how to access any of the IDMS functions, or for further details about IDMS and determinations please refer to the IDMS site and the IDMS User Guide and Helpcard IDMS/017 on the intranet.