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HMRC internal manual

Self Assessment Manual

Returns: return issue: correspondence name and address

A taxpayer’s SA record can contain many names and addresses.

The names should be used in the following order of priority

  • Capacity name
  • Communication name
  • Taxpayer nameThe addresses should be used in the following order of priority

  • Capacity address
  • Communication address
  • Base address
  • Business addressTo determine which names and addresses are available on the taxpayer’s record and which should be used for output purposes, use the functions in the following table

| Function | Name and address | || | CASE SUMMARY | Main capacity name and address
Taxpayer name and base address
Business address | | MAINTAIN CAPACITY | Capacity name and address | | VIEW COMMUNICATION NAME AND ADDRESS | Communication name and address | | VIEW TAXPAYER DESIGNATORY DETAILS | Taxpayer name and base address | | MAINTAIN TRADE | Business address |

Examples of outputWhen manually preparing a return for issue and where:

A communication name and / or address is present on the taxpayer record

  • Enter the communication name / taxpayer’s name and communication address in the address panel on the return
  • Where appropriate, enter ‘For’ followed by the taxpayer’s name directly below the address panel of the return

A capacity name and address is present on the taxpayer record

  • Enter the capacity name and address in the address panel on the return
  • Enter the capacity in which the person is acting followed by the taxpayer’s name directly below the address panel. For example ‘As Trustee of ABC Trust’

The taxpayer is deceased and there is no capacity name and address shown

  • Enter ‘The Personal Representative of’ followed by the deceased taxpayer’s name and address in the address panel on the return