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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
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Returns: return issue: new commencement cases

General

When a case is set up, an SA316 (Notice to complete a tax return) is normally issued at the next annual bulk issue date, unless the customer is abroad, or they are 70 years old (or will be by the 5 April at the end of the return year) and is not represented by an agent. For example, business commenced 1 November 2014, case set up December 2014 - the first SA316 (Notice to complete a return) will be issued automatically in April 2015 and for any in-year request where appropriate. See SAM120001 for more information.

Section ‘Set Up Taxpayer Record’ (SAM100000 onwards), contains advice on setting up an SA record. The taxpayer’s return profile will show details of the supplementary pages required following input of information on setting the record up. Where the information is not available, and the customer qualifies for a paper return, they will be issued with the basic Main Tax Return (SA100) only.

Note: The decision that an individual taxpayer qualifies to receive a Short Tax Return (SA200) is made when a paper tax return for the previous year is captured. So if the customer is excluded from being issued with a SA316 (Notice to file a return) and files a paper SA100, where appropriate, the taxpayer’s Return Profile will be automatically updated to indicate that the SA200 is applicable.

Manual preparation

Where a SA316 or return is required for CY-2 or earlier, at any time, it must be issued manually and the issue recorded using function RECORD DATE OF CLERICAL ISSUE. Note: A Short Tax Return (SA200) should not be issued in such cases.

Note: Forms SA316 (Notice to file) is available on SEES for the last 4 in-date years. As each tax year ends the version for the out of date year will be replaced by a new version for CY-1.

If, on completing the return, the taxpayer requires additional pages, the return directs the taxpayer to Gov.uk or the Orderline. However, the Orderline only holds a supply of pages for CY-2 and later. So, if approached for additional pages, you should first advise the customer to download them from Gov.uk but if the customer has difficulty, you should download the pages from Gov.uk then print and issue them to the taxpayer.

When using function RECORD DATE OF CLERICAL ISSUE you must indicate whether or not Failure to Notify applies. As long as the taxpayer has notified HMRC of chargeability by 5 October following the end of the tax year you should select the reason as ‘Not Failure to Notify’.

Note: In a partnership case, the reason must always be ‘Not Failure to Notify’.

Function Record Return Request

Where a case is set up after the automatic selection process (known as ITAR) has begun, the case will not be selected for issue of a return at the next annual bulk issue date. However, cases can be selected at any time during a year for the automatic issue of a CY-1 return. This now includes cases 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. The return will be issued as soon as possible after the end of the year, but after the annual bulk issue of returns selected for that year at the selection process.

Further information is available at subject ‘Requesting Automatic Issue Of Returns After ITAR’ (SAM120090).

When using function RECORD RETURN REQUEST you must indicate whether or not Failure to Notify applies. As long as the taxpayer has notified the Revenue of chargeability by 5 October following the end of the tax year you should select the reason as ‘Not Failure to Notify’.

Note: In a partnership case, the reason must always be ‘Not Failure to Notify’.

Late issue of return

The filing date and the due dates for the balancing payment is by concession 3 months and 7 days after the date of issue where

  • A paper return or SA316 is issued late, that is after 31 October following the end of the return year

And

  • There has been no Failure to Notify chargeability, that is by 5 October following the end of the return year

When you use function RECORD RETURN REQUEST to issue an SA316 or paper return or use function RECORD DATE OF CLERICAL ISSUE to record the date of issue of an SA316 or paper return issued manually, you must indicate whether or not Failure to Notify applies.

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

When the return is captured and / or a charge entered on the record, if the return was issued after 31 October following the end of the return year, the computer will automatically set the relevant 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 the return has not been captured and / or there is no charge on the record, 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.