Returns: return issue: the customer return profile
Individual and Trust record types
In the cases of individual and trust record types, the customer return profile is a record of the supplementary pages to be issued with the individual or trust tax form where a paper return is to be issued instead of a form SA316 (Notice to file). Note: A Short Tax Return (SA200) should only be issued to a customer where the Return Profile shows that the appropriate criteria are met. The CY-1 profile is updated for individuals automatically following capture of the return for that year. You may update the CY-1 profile after capture of the return, using function MAINTAIN RETURN PROFILE.
For trusts the profile is updated manually on receipt of the return.
The supplementary pages available differ in the individual profile (SAM120104) and trust profile (SAM120105).
Do not use function MAINTAIN RETURN PROFILE for a pension scheme. This will have been set up with the customer type ‘trust’ and the computer cannot identify that the ‘Tax Return for Trustees of approved self administered Pension Schemes’ is to be issued. The return profile will therefore be incorrect and should not be amended.
When a customer starts in business for the first time the trade information is entered on the customer’s SA record. At the same time, if the next SA return for an Individual is to include the Self Employment supplementary page, you should update the return profile to issue
- The Self employment (short) pages (SA103S) where turnover is below £85,000
- The Self employment (full) pages (SA103F) where turnover is £85,000 or more
If the customer has given no indication of the expected level of turnover, you should set the profile to issue the Self employment (short) pages (SA103S). The onus will then be on the customer to request and complete the Self employment (full) pages (SA103F) if necessary.
You should use all the facts known about the business to inform your decision. An example would be where the business is a successor to a business with a very large turnover, and it would therefore be appropriate to set the profile to issue the Self employment (full) pages (SA103F).
If you do not complete the CY-1 profile before the automatic selection process is run, and a form SA316 (Notice to file) is not appropriate, only the basic return will be issued. However, information is given on the return to advise the customer how to obtain the required additional pages by either going online or ringing the Orderline number.
Similarly when you become aware of any new source that will require a supplementary page to be included with the next return, for example income from property, the return profile should be updated by using function MAINTAIN RETURN PROFILE which provides access to profiles for CY and CY-1.
If you complete the CY-1 profile but not that for CY, in paper return cases, when the automatic selection process runs for CY it will use the profile from the previous year.
Normally the automatic selection process will cause only one set of the required supplementary pages to be issued, but two employment pages will occasionally be issued. Where multiple copies of the same supplementary pages are required the customer is advised in the guidance notes to photocopy those pages already received, or alternatively download a copy from Gov.uk. If the customer requests a further copy or copies as required, you should advise that additional pages can be downloaded from the Gov.uk website or obtained from the Orderline.
Although the individual customer’s Return Profile displays all the supplementary pages the customer requires, the following pages are not issued automatically and are therefore only available from the Orderline or by downloading from the Gov.uk website
- Capital gains SA108 / SA108 (Notes)
- Tax Calculation Summary Page SA110 / SA110 (Notes)
The following individual return supplementary pages are not issued automatically and are only available to download from Gov.uk or on request from the Orderline.
- Member of Parliament SA102(MP) / SA102(MP) (Notes)
- Northern Ireland Legislative Assembly Member SA102(MLA) / SA102(MLA) (Notes)
- Member of Scottish Parliament SA102(MSP) / SA102(MSP) (Notes)
- Member of National Assembly for Wales SA102(WAM) / SA102(WAM) (Notes)
In addition to the above, where the individual customer’s Return Profile shows that 3 or more different sets of supplementary pages are required by the customer, the automatic selection process will only include a maximum of 2 different sets in the personalised return that is issued. The customer must request the additional set(s) of pages required.
Partnership record type
A basic partnership return, of 8 pages including the short Partnership Statement, is issued to partnerships. Supplementary pages are available for
- Income from Land and Property in the UK SA801 / SA801 (Notes)
- Foreign Income SA802 / SA802 (Notes)
- Capital Gains / Losses SA803 / SA803 (Notes)
- Other partnership investment income SA804 / SA804 (Notes)
Where the partnership receives these types of income or gains, supplementary pages and a full Partnership Statement will have to be requested from the Orderline or obtained from the HMRC website.
The CY-1 profile is updated for partnerships automatically following capture of the return for that year for Management Information purposes. You must continue to maintain the profile in day to day work. You may update the CY-1 profile after capture of the return, using function MAINTAIN RETURN PROFILE.
For a short period in April each year you will be unable to update the profile using function MAINTAIN RETURN PROFILE, as the functionality is temporarily withdrawn during this period. This is to help prevent system failures when updates are made to the profile before the bulk release of the return issue for the following year.