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: new commencement cases (Action Guide)

Follow steps 1 - 8 below

  • Where a new case is set up after 5 April in the year of commencement but before the automatic selection process has begun

Or

  • You want to issue a return/SA316 Notice to file manually

Follow steps 9 - 13 below

  • Where a new case is set up after the automatic selection process has begun but before 6 April

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

New case set up between 6 April and automatic selection process date, or manual issue required

1. Use function RECORD RETURN REQUEST to issue a CY-1 SA316 (Notice to complete a tax return) or return automatically and to indicate whether or not Failure to Notify applies
   
  Note: If you have set up a new SA record in CY and the date of commencement was CY-2 to CY-4, you can obtain the appropriate SA316 form(s) from SEES for issue instead of sending a paper return
2. If you issue an SA316 or return manually
  * Use function RECORD DATE OF CLERICAL ISSUE to record the date of issue on the SA record and to indicate whether or not Failure to Notify applies
3. Use function MAINTAIN RETURN PROFILE to obtain details of the supplementary pages required, unless you are issuing a Partnership return
4. Prepare the SA316 from SEES letters and Forms or the relevant type of return using the correspondence name and address (SAM120015) making sure the date of issue is clearly entered on the front. Do not enclose the relevant guidance notes where applicable, if an agent represents the individual, trust or partnership
  Note: Where issuing a paper return and the return relates to CY-3 or earlier, you should issue a Main Tax Return (SA100) not a Short Tax Return (SA200)
5. 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
  For example, for a period of administration or permanent cessation case, and a return is not already held for that period. Note: A form SA200 should not be issued in such cases
6. 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
7. Use function RECORD DATE OF CLERICAL ISSUE to record the date of issue on the SA record and to indicate 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
8. Issue the returns on the first working day after 5 April next

New case set up between automatic selection process date and 5 April

  If you want to request automatic issue of an SA316 or an original return for the year that will be CY-1 at the following 6 April
   
9. Using Function RECORD RETURN REQUEST, select the section of the screen indicating the current year
10. Select ‘Late Issue / Reissue - original not served’ from the drop-down menu in the Request Reason field
  The return or SA316 (Notice To Complete a Return) will be issued as soon as possible after the following 5 April
  If you want to request automatic issue of an SA316 or an original return for the year that is CY-1 at the present date
11. Using Function RECORD RETURN REQUEST, select the section of the screen indicating the previous year
12. Indicate whether Failure To Notify applies by selecting the appropriate reason from the drop-down menu in the Failure To Notify field. Note: In a partnership case you must always select ‘Not Failure To Notify’
13. Select ‘Late Issue / Reissue - original not served’ from the drop-down menu in the Request Reason field
  The return or SA316 (Notice To Complete a Return) will be issued as soon as possible after the request is made
  Note: If a return has already been issued for the year in question, you will not be allowed to automatically re-issue a further original return for that year.