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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
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Returns: return issue: issuing returns other than at annual bulk issue

Categories

Cases where a return needs to be issued other than at annual bulk issue, fall into five categories

  • The late issue of an original CY-1 return
  • The re-issue of a CY-1 return when the original was not served. For example returned RLS
  • Issue of a duplicate CY-1 return where the original has been mislaid
  • A return is issued for part of the current year where early settlement is required for one of the following reasons

    • Permanent cessation where the taxpayer has emigrated (including ‘part of current years’ for years after the year of emigration, where the taxpayer received income from his pre-emigration UK employment, including deferred bonuses and employment related shares and securities). Note: In permanent cessation cases where the customer has died, it may be necessary to issue a tax return. For further information, you should refer to the subject ‘Permanent cessation: deceased cases’, (SAM90010) and the subject ‘Nominated partner’ (SAM101290).
    • A period of administration or a trust is wound up
  • The late issue of an original, re-issue when the original was not served, or issue of a duplicate, for CY-2 or earlier

Notes:

1. Where returns are issued automatically, represented individuals and trusts are only issued with the return and any supplementary pages needed. They will not be issued with the Tax Return Guide, Tax Calculation Guide, Tax Calculation Summary page or guidance notes for supplementary pages. Represented partnerships are only issued with a return. A note on the return will tell them that if, exceptionally, they need these guides, they can be obtained from the Orderline or downloaded from the HMRC website
   
2. When issuing a basic return manually, or any of the supplementary pages, you must enclose the relevant guidance notes as applicable if the individual / trust or partnership is not represented by an agent
3. You should not issue a return for any tax year later than 23 December three years after the end of the tax year. This avoids the issue of returns with a filing date after 5 April. The period from 23 December takes into account the 3 months and 7 days we normally allow for the return or notice to be received by the taxpayer and allows some extra time for the public holidays over the Christmas and New Year period. We cannot ask a taxpayer to make a self assessment if the filing date will fall more than 4 years after the end of the tax year. For example, you should not issue a return for the year 2011-2012 after 23 December 2015.

 

See SAM121080 for further instruction.

 

Alternative type of return

Any request to issue a form SA100 instead of an original SA200 should be accepted. In these cases you will need to use function AMEND TAXPAYER SIGNALS to set the Inhibit Issue of Short Tax Return signal.

It is not possible to issue form SA200 if the Taxpayer Return Profile is set to Individual Tax Form (SA100). The return profile is determined automatically by the system following the processing of the return for the previous year and is based on the criteria for the issue of a short return (see SAM120020), and, only if the SA record

  • Is not eligible for a Notice to file(SA316)
  • Does not have the ‘Inhibit Short Return’ signal set
  • Does not have a current ‘Acting in Capacity’ record
  • Has a return processed for the previous year

All cases where the alternative type of return is issued should be treated as the issue of a duplicate return. The ‘duplicate’ will carry the same date of issue and filing date as the original.

Automatic issue

Returns for CY-1 may be issued automatically under the first three categories, using function RECORD RETURN REQUEST. Note: If you need to issue a duplicate CY-1 return, where the original has been mislaid, but a determination has already been raised for the year, this cannot be done automatically. You will need to issue the tax return, and any supplementary pages, manually and make an SA note.

Cases can be selected for the automatic issue of an original return, for a year that will be CY-1 at the following 6 April, in the period between the annual selection process and the subsequent 5 April. Although issued automatically, the return will be issued after the annual bulk issue of returns selected for that year at the selection process. You must therefore select ‘Late Issue/Reissue’ from the drop down menu in the Request Reason field. Further information is available at subject ‘Requesting Automatic Issue Of Returns After ITAR’ (SAM120090).

Example

Assume ITAR selection is made late February 2016 to select 2015-2016 SA316/tax returns for issue at 5 April 2016.

From that date accessing function RECORD RETURN REQUEST will give you 2 options

CY-1 To issue a 2014-2015 tax return as soon as possible
   
CY To issue a 2015-2016 tax return as soon as possible after 5 April 2016

 

If a tax return has already been issued for the year in question, you will not be allowed to re-issue a further original tax return for that year.

 

Notes:

| 1. | Particular care must be taken under the first two categories where an original return is issued after 31 July following the end of the year to which it relates. After that date, even in cases that would otherwise qualify for a form SA200, a form SA100 will need to be issued. This is because the form SA200 does not include the Notice detailing the extended filing dates that apply where a return is issued late but it is not a Failure to Notify case | || | 2. | Where you accept that an original return was not correctly served, and a penalty or penalties have been imposed for failure to file that return | |   | * Use function VIEW/CANCEL PENALTIES to cancel the penalty or penalties. (For the tax years 2009-2010 and earlier, use function AMEND FIXED PENALTIES)
 
Before | |   | * Using function RECORD RETURN REQUEST to re-issue the return | |   | As the penalty/ penalties have been cancelled, the system will not automatically create a new penalty. Therefore you must review the case one week after the relevant filing date and if the return has not been received, you will need to calculate the penalty manually and create a miscellaneous penalty charge using function CREATE SUNDRY CHARGE. Dependant on which penalties have been cancelled you may also need to review the case after the next date that a further penalty becomes due to see if you need to manually create a further miscellaneous penalty charge. For information about manually raising a penalty see SAM61281. | | 3. | It is recommended that where you have to issue a return for CY-1 in October of the year following the return year you do so by manual issue. This is because requests made in function RECORD RETURN REQUEST are picked up weekly for printing and issue. See below for more information. This means that a return can take up to two weeks to be issued after you use the function. A manually issued return will allow the taxpayer more time to meet the filing deadline. |

Timeline

A paper return issued using the function RECORD RETURN REQUEST is produced and despatched within 5 working days. This process runs weekly on a Sunday and the return is usually dated with the following Thursday’s date. The customer will then have 30 plus 7 days from that date to receive, complete and send the return back. Note: There may be delays incurred once the return leaves the printers but HMRC has no control over that.

Earlier year’s returns

Where an earlier year’s return is required and the customer registered online, the system will automatically issue all relevant returns/SA316 (Notice to file a return) up to CY-3.

If the customer registered on paper, returns/SA316 (Notice to file a return) will be issued by an operator using the system for CY and CY-1 and forms SA316 (Notice to file a return) issued manually for the appropriate earlier year(s), and the record updated using the function RECORD DATE OF CLERICAL ISSUE.  

Manual issue

Returns are always issued manually in the case of

  • A part-year current year return
  • A duplicate return where the original was mislaid for CY-1 where a penalty or determination has already been raised for the year

And

  • A return for CY-2 and earlier, under the fourth and fifth categories

Note: A form SA200 should not be issued in such cases.

Returns for any tax year should not be issued later than 23 December three years after the end of that tax year. This will take into account that we allow 3 months and 7 days and so avoid the issue of returns with a due date after 5 April (we cannot ask a taxpayer to make a self assessment if the filing date will fall more than 4 years after the end of the tax year). For example, a return for the year 2011-2012 should not be issued after 23 December 2015. The date of issue is not recorded where the issue relates to

  • A duplicate return where the original was mislaid, for any year

Or

  • A part-year return is issued for the current year and make an appropriate SA note

Note: For more information regarding deceased cases, see subject ‘Deceased cases’ at SAM90010.

If necessary, as an alternative to sending a paper return in cases where a new SA record has been set up and the customer needs to file a return for an earlier year, and also in ‘reissued’ return cases, a form SA316 (Notice to file a return) can be sent.

These forms are available on SEES for the four in-date years and can be printed off and sent out in the same way as paper returns. However, in ‘duplicate’ return cases, that is, where a paper return has previously been issued and the customer received but mislaid it, you should send a duplicate paper return because an SA316, created using SEES, will show ‘today’s date’ as the date of issue and give the customer the impression that the filing due date is 3 month and 7 days, where the duplicate must reflect the original return and the original filing date.

 For more information, see section ‘Duplicate return issue’ below.

Function RECORD DATE OF CLERICAL ISSUE is used to enter the date of manual issue on the SA record in all other cases.

Notes:

| 1. | Where you accept that an original return was not correctly served, and a penalty or penalties have been imposed for failure to file that return and you decide to re-issue the return or send an SA316 (Notice to file a return) manually | || |   | * Use function VIEW/CANCEL PENALTIES to cancel the penalty or penalties (to cancel penalties for 2009-2010 and earlier, use function AMEND/FIXED PENALTIES)
 
Before | |   | * Using function RECORD DATE OF CLERICAL ISSUE to record the date you re-issued the return/SA316 manually | |   | As the penalty/ penalties have been cancelled, the system will not automatically create a new penalty. Therefore you must review the case one week after the relevant filing date and if the return has not been received, you will need to calculate the penalty manually and create a miscellaneous penalty charge using function CREATE SUNDRY CHARGE. Dependant on which penalties have been cancelled you may also need to review the case after the next date that a further penalty becomes due to see if you need to manually create a further miscellaneous penalty charge. For information about manually raising a penalty see SAM61281 | | 2. | When issuing a return for CY-3, you must issue a covering letter with the return advising the taxpayer to download any additional pages required from the Gov.uk website. Additional pages for CY-2 or later returns can be obtained from the Orderline as stated in the return | | 3. | You should use CESA to issue returns where possible. However if, due to particular circumstances, you need to issue a return manually, for example in deceased cases, time critical cases or bankruptcy cases, the individual Tax Return form (SA100) for the last 4 in-date years tax years, can be found in SEES, Forms and Letters under ‘SA100’. The SA316 (Notice to file) is also available for the last 4 in-date years in SEES if required. Note: The form SA316 can be issued for the last 4 in-date tax years in preference to a paper return. If required, where the last return is being re-issued. At each 5 April the SA100 and the form SA316 for the tax year going out of date will be removed from SEES and replaced with the SA100 and the SA316 for the new CY-1 tax year |

Duplicate return issue

Where the customer or agent says that the original return was received but has been mislaid, a duplicate return can be sent to the customer or agent. The duplicate must be issued showing the original date of issue, the UTR and the name and address as shown on the original return.

If the duplicate return is being sent to the agent

  • The return should be addressed to the customer and sent to the agent with a covering letter

If the duplicate return is being sent to the customer

  • Use function RECORD RETURN REQUEST where possible

For Deceased cases, follow the guidance under subject ‘Permanent Cessation: deceased cases at SAM90010.

In cases where a nominated partner has died before the return has been submitted, the personal representative is not responsible for its completion. A duplicate return with the original due dates should be issued to the new nominated partner if the original cannot be located. Any appeal against a penalty for late submission should be dealt with by consideration to reasonable excuse.

Inhibit SA316 signal

Where a form SA316 ‘Notice to file a tax return’ was issued at the return selection, either in new cases set up in CY-1, or for cases where a return was previously filed online, using the function RECORD RETURN REQUEST will prompt the issue of a duplicate SA316.

Where the customer has received a form SA316 and wishes to have a paper return, but cannot follow the instructions on the SA316 to obtain one, the ‘Inhibit SA316 signal’, found on the RECORD RETURN REQUEST screen, can be set to ‘Y’ and a paper return will be issued from the system. However, the signal will default back to ‘N’ once the action has been completed and the system will not show that a paper return was issued. In these cases, an SA Note must be made to show that the inhibit indicator was set when the return request was made so the type of output to the customer is clear.

If a paper return is required where a form SA316 has been issued at the annual bulk issue, follow the action guide at SAM120041 to inhibit the reissue of form SA316 and to issue a paper return.

Note: Where a customer has registered to file online and the first version of the latest captured return has been filed online, the `Inhibit SA316 indicator’ will be set to ‘N’ and cannot be overridden. In these cases, a manual paper return should be printed off and sent to the customer and an SA Note made of your actions.

Late issue/ reissue of returns/SA316 Notice to file

Where the customer or agent says that the original return/SA316 or e-mail prompt to view their account was never received, for example

  • RLS cases

or

  • Where the customer has opted for paperless output and we have been notified that the e–mail prompt to view their account was returned as undelivered from the customers address

you must reissue the return/SA316 or paper SA316, in digital cases, as a ‘Late Issue/Reissue’ return. This gives a filing date of 3 months and 7 days after the date of issue.

To reissue the return or SA316, check that the address on the SA record is correct. If not, update the record using TBS and when the address has been updated, and shows the correct address on SA record, follow the guidance under ‘Issuing returns other than at annual bulk issue’ (Action Guide) at SAM120041.

Note: You must check for late filing penalties for the return year on the record and cancel them before proceeding otherwise you will be unable to use the function RECORD RETURN REQUEST.

If you need to issue the return manually, use function RECORD DATE OF CLERICAL ISSUE to note the date of issue and enter the new address on the return. Also show the new filing date for the customer’s information.

Note: In cases where the e-mail prompt has not been received, action will be taken centrally to reissue the SA316 manually with a letter. More information on this subject can be found at `Digital Outputs’ (SAM50520).

If the return is being sent to the agent, the return should be addressed to the customer and sent to the agent with a covering letter.

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Using function RECORD RETURN REQUEST or RECORD DATE OF CLERICAL ISSUE

When you use function RECORD RETURN REQUEST to electronically issue a paper return or use function RECORD DATE OF CLERICAL ISSUE to record the date of issue of a return or notice to file issued manually, you must indicate whether or not Failure to Notify applies.

If Failure to Notify does not apply, you must select ‘Not Failure to Notify’ from the drop down menu in the Failure To Notify field.

Note: In a partnership case, you must always select ‘Not Failure to Notify’.

If Failure to Notify does apply, for Management Information purposes you must select one of the following to indicate whether you became aware of chargeability

  • ‘Via Taxpayer or Agent’

Or

  • ‘Via Other Source’

When the return is captured and / or a charge is recorded for the year, if the return was issued after 31 October following the end of the return year, the computer will automatically set the relevant due date of the balancing payment for interest purposes to

  • 31 January in a Failure to Notify case
  • 3 months and 7 days after the date of issue of the return, if Failure to Notify does not apply

If Failure to Notify does not apply, the due dates of the payments on account for the current year will be set to the later of

  • The standard due date for the payment on account

And

  • The return due date

If you select the wrong entry in the Failure To Notify field when using function RECORD RETURN REQUEST or RECORD DATE OF CLERICAL ISSUE, provided there is no return charge recorded for the year you can use function RECORD DATE OF CLERICAL ISSUE to correct the selection.

At any time after a charge has been entered on the record, the only way to change the relevant due date for interest purposes for that year, is by use of function AMEND RELEVANT DATES.

Note: Where a nil return charge has been recorded for the year, the charge must be unlogged to enable you to issue the return electronically or note the date of clerical issue. This can be done in the MAINTAIN RETURN SUMMARY screen by selecting UNLOG.

Out of date years returns

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