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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: return issue: requesting automatic issue of returns after ITAR

The automatic process to select cases for the issue of a CY-1 return on 6 April in any year is known as ITAR (Income Tax Annual Return selection). The selection process normally takes place in mid / late February and identifies that a return for the tax year which will end on the following 5 April is to be included in the bulk issue.

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.

Where the ITAR date (usually February) has passed and you wish to issue a return at the following 6 April

You will use Function RECORD RETURN REQUEST as previously and you will be presented with a screen that allows you to request issue of a return.

A form SA316 (Notice to complete a tax return’ will normally be issued unless the following exceptions apply:-

  • The customers address is abroad
  • The customer meets SA200 criteria
  • The customer is aged 70 years old, or will be 70 by 5 April at the end of the tax year

Or

  • The Inhibit SA316 indicator is set

For further information, see subject ‘Automatic annual bulk issue’ (SAM120010) and ‘Requesting automatic issue of returns after ITAR’ Action Guide) (SAM120091).

The screen will indicate the years for which a return may be issued. Requesting issue for the current year shown will result in the issue of a return covering the year in which you are making the request. 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.

Notes: 

1. 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
   
2. Where you request issue of an original return for a particular year you must select ‘Late Issue / Reissue - original not served’ from the drop-down Request Reason field. This reflects the fact that, although issued automatically, the return will be issued after the annual bulk issue of returns selected for that year at the selection process

Function MAINTAIN RETURN SUMMARY will show ‘Not Issued’ until the return is actually issued. The date of issue, which will be as soon as possible after 6 April, will then be shown on the return and in Function MAINTAIN RETURN SUMMARY.