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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 (Action Guide)

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.

Where the ITAR date has passed, follow steps 1 - 6 below.

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

1. Using Function RECORD RETURN REQUEST
   

If you want to request automatic issue of an original return for the year that will be CY-1 at the following 6 April (for example, year ending 5 April next)

2. Select the section of the screen indicating the current year
   
3. Select ‘Late Issue / Reissue - original not served’ from the drop-down menu in the Request Reason field
  The return will be issued as soon as possible after the following 5 April

If you want to request automatic issue of an original return for the year that is CY-1 at the present date (for example, year ending 5 April next)

4. Select the section of the screen indicating the previous year
   
5. 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’
6. Select ‘Late Issue / Reissue - original not served’ from the drop-down menu in the Request Reason field
  The 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
  Note: The system will determine if a form SA316 (Notice to complete a tax return) or paper return will be issued for CY, and CY-1. For further information, see subject ‘Automatic bulk issue’ (SAM120010). If a form SA316 is to be issued and you want to inhibit the form SA316 and issue a paper return, refer to subject ‘Issuing returns other than at bulk issue’ (SAM120040