Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Returns: return issue: issuing returns other than at annual bulk issue (Action Guide)

Where a return/SA316 Notice to file a return is to be issued in-year, (that is other than at bulk issue), follow steps 1 - 5 below. 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 a paper return, follow steps 6 - 12.

For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.

Manual issue CY-1 or earlier

  To issue a Notice to file
   
1. In SEES, find the form for the relevant year and after populating it with the correct information
  • Print off
  • Follow Step 5 to note the recordIssue the form | |   | To issue a paper return | | 2. | Use function MAINTAIN RETURN PROFILE to obtain details of the supplementary pages required, unless you are issuing a partnership return or a ‘Tax Return for Trustees of approved self administered Pension Schemes’ | |   | Note: A Short Tax Return (SA200) can only be reissued through the system to a taxpayer where the Return Profile shows that the appropriate criteria are met. | | 3. | Prepare the relevant type of return using the correspondence name and address (SAM120015) and enter the date of issue on the front before issue. The Individual tax return (SA100) for tax years 2010-11 onwards is available on SEES Forms and Letters to print off for manual issue, where necessary. The 2010-11 return cannot be issued after 23 December 2014 and will be removed from SEES when appropriate. | |   | Do not include guidance notes where appropriate, if the individual / trust / partnership is represented by an agent | |   | Note: Where the return relates to CY-3 or earlier, write a covering letter advising the taxpayer to download any additional supplementary pages required from Gov.uk or to contact the Orderline. (Additional pages for CY-2 or later returns can be obtained from the Orderline as stated in the return). A form SA200 should not be issued in such cases | | 4. | Where the return is for a part year only, prominently note the return of the period from 6 April to the date of cessation, and amend the filing date on the return as necessary. Note: A form SA200 should not be issued in such cases | |   | * Where you are issuing a partnership return and one or more of the partners is a company, consider amending the filing date on the front of the return | |   | More information about the filing date for partnerships is available for the following | |   | * Partnership: Solely individuals. SAM120035. Where the partnership consists only of individuals | |   | * Partnership: Individuals and Companies. SAM120033. Where the partnership consists of individuals and companies | |   | * Partnership: Solely Companies. SAM120034. Where the partnership consists only of companies | | 5. | Where a late filing penalty or penalties have been imposed and you accept that an original return was not correctly served | |   | * 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 you | |   | * Use function RECORD DATE OF CLERICAL ISSUE to record the date of manual issue on the SA record, and whether or not Failure to Notify applies, only where the issue relates to | |   | * The late issue of an original return
     
    Or | |   | * The re-issue of a return when the original was not served. For example, it was returned RLS | |   | * Make an SA Note stating the date of re-issue and the reason why it was accepted that the original return was not served | |   | 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 further information, see subject ‘Manually raising a penalty’, (SAM61281) |

Automatic issue CY-1

| 6. | Use function RECORD RETURN REQUEST to issue the return and to indicate whether or not Failure to Notify applies | || |   | Note: Where you accept that an original return was not correctly served, for example returned RLS, and a penalty has been imposed for failure to file that return | |   | * 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 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 further information, see subject ‘Manually raising a penalty’, (SAM61281). | |   | If a paper return is required where a form SA316 was issued at the annual bulk issue, follow the steps below to inhibit the issue of a duplicate and to issue a paper return instead | | 7. | In the main SA screen, enter the UTR, select Return form the top bar and Record Return Request from the drop down menu | | 8. | From the drop down menu in the Failure to Notify box,(see guidance below) make the appropriate selection | | 9. | From the drop down menu in the Request reason box, select ‘Duplicate’.This will ensure that the filing deadlines remain 31 October for paper and 31 January for online filers | | 10. | In the ‘Inhibit SA316’ box, delete the default indicator ‘N’ and enter ‘Y’ | |   | Note: Where the customer has registered to file online and the first version of the latest captured return has been filed online, you will not be able to amend the `Inhibit SA316’ signal to issue a paper return automatically. In these cases, the paper return should be issued manually and an SA Note made of your action | | 11. | Select [OK] to send the screen. You will see an advisory message which says ‘This taxpayer is normally issued with a Notice to File’ | | 12. | Make an SA Note of your actions and confirm that the SA316 was inhibited | |   | Note: Once the [OK] button is selected and the screen is sent, the ‘Inhibit SA316’ signal automatically defaults back to ‘N’ so the record will not show that a paper return was issued and an SA Note must be made to confirm your actions |