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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

Enforcement action: CCP: late appeals, claims and adjustments: SA return logged but not captured

Request for return

Where you are pursuing a return alongside a debt, ask the defendant to send their return direct to you and not to Customer Ops. Some offices, particularly around London, have the bulk of their returns captured by offices in other parts of the country. If this is the case, arrange to have the return captured locally.

You should explain at what stage the case is at in the recovery process and the proposed next action and ensure that Customer Ops recognise the urgency and importance of capturing the return.

Returns sent direct to Customer Ops

If returns are sent direct to Customer Ops they should check whether the Enforcement Case signal (shown in red) is set on the SA Designatory screen. The return should be prioritised with a view to capture within 5 working days of logging.

Where you become aware that a return has been sent direct to Customer Ops you should ask them to process the return as a matter of urgency. Ensure that they recognise the urgency and importance of capturing the return.

Customer Ops unable or unwilling to capture return

If Customer Ops cannot or will not capture the return, contact the defendant immediately. Explain that the return has been received but not captured yet and ask what is due. Advise the defendant to pay any tax due within 7 days; otherwise you will resume enforcement proceedings.

You should use your judgement to decide whether to accept the defendant’s figure of tax payable. If you don’t accept it, or the defendant cannot or will not provide a figure, continue with the enforcement proceedings.

Proceedings commenced

If you are taking proceedings for a SA payment on account, or for a revenue determination, and a return is received, maintain close liaison with Customer Ops to obtain early capture of the return.

As the number of returns received late and after proceedings have commenced is relatively small you should make prior arrangements with Customer Ops for prompt capture of the return.

Even if returns are captured centrally and elsewhere in the Area, ask Customer Ops to capture the return.

If the return is processed before you have obtained order or judgment in court action, where there is sufficient time, you should recalculate the interest and file amended particulars of claim (DMBM665460).

Reduction to liability

If the debtor contends that a reduced amount is to be paid, and Customer Ops, for whatever reason, are unable to process the return promptly, you should suspend your recovery action.

Increase to liability

If the return indicates that the amount due should be increased and Customer Ops are unable to process the return promptly, then you should proceed for the original amount and take further proceedings for any increase later.