SAM120050 - Returns: return issue: manual issue of returns

A work item is created when the automatic selection process selects a record for issue of an SA return, but is unable to issue the return or SA316 (Notice to Complete a Tax Return to the taxpayer automatically.

Specific details

Other than details common or potentially common to all types of work item, the following specific details will be available

  • Taxpayer type
  • Return year

And as appropriate

  • Welsh language signal
  • Deceased signal set
  • RLS signal set
  • Manual return signal set for any other reason

File held by Inspector

You may only have a dummy file, showing that the main file is held by an Inspector. This may be because the Inspector has accepted a request to not capture the return details. It is important that the return is easily identifiable when filed by the taxpayer.

For this reason, you must agree with the Inspector how the return to be issued manually is to be marked. For example, it may suffice to note it ‘INSP’

Action

You need to

  • Issue the return making sure the date of issue is clearly entered on the front, guidance notes where applicable, and any supplementary pages manually

Note: Do not enclose guidance notes where applicable, if an agent represents the individual, trust or partnership

  • Check SA Notes and SA Permanent Notes to determine if a non-standard filing date applies

  • Use function RECORD DATE OF CLERICAL ISSUE to

    • Record the date of issue
    • Record the non-standard filing date, where appropriate

Note: It is important that you make a Permanent Note to record a non-standard filing date in every case for further information later

Detailed advice is available on the action to take to clear these work items in section ‘Returns Work Lists’ (SAM125000 onwards).