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)|