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: returns issue: reactivating an SA year (for tax years 2010-11 and 2011-12) (Action Guide)

Where we have previously issued a return for a year and later agreed that the return is not required for the year, you should follow the Action Guide at SAM101093 to reactivate the record, then consider steps 1 - 8 below.

Where a record has not been issued for a year but an NPS record is held, and the ‘No SA Criteria’ indicator has been amended from ‘N’ to ‘Y’ to prompt NPS reconciliation, and a return has been received, or is now required, follow steps 9 - 12 below.

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

  Follow steps 1 - 8
   
  Follow steps 9 - 12

To reactivate the record where return previously issued and agreement given later that return was no longer required

1. Using function MAINTAIN RETURN SUMMARY
   
  * Unlog the ‘Nil’ Return charge
2. Where the filing date(s) has/have been amended
  * Select the [Update] button and amend the filing dates back to the original dates
  Note: The original dates are shown on the Maintain Return Summary screen in the Return Due Date and Paper Return Due Date fields
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
4. Where an NPS record is held and the ‘No SA Criteria’ indicator had been changed from ‘N’ to ‘Y’ previously, you must change it back to ‘N’
  To do this
  * Select the [Return] button from the main Self Assessment screen, then the [Maintain Return Summary] button
  * Select the year required from the drop down menu
  * Amend the ‘No SA Criteria’ indicator to ‘N’ to clear the year as ‘Reconciled - SA’ on NPS
  Note: This function can only be used for tax years 2010-2011 onwards and it will only be available for CY to CY-4, so for example, in March 2015, it will only be available for the tax years 2010-2011 to 2014-2015
5. Wait until the NPS record shows the indicator set at step 4 then refer to the guidance at PAYE93005 for the appropriate action to take
  Note: It may take a few days for the amended ‘Reconciled - SA’ indicator to appear on the NPS record
6. Issue SEES letter SA822 (choosing the appropriate options for that case) to the taxpayer for cases where we have not received a return from the customer and they satisfy SA criteria, or where a return is now required to collect an NPS underpayment
  If the customer has an agent, send a copy to the agent
  Note: Where both the paper and online filing dates have passed, you should give the customer 30 days to file the return. Enter that date in the appropriate field when preparing the letter
7. Make an SA Note of the actions taken and the reason why the year has been reactivated
8. Where the customer has not yet sent in a return for the year, follow the guidance below

Overdue returns

  * Send an e-mail to DMB ‘Mailbox, SAM121571 Determinations request (DMB Debt Mgmt) using the title ‘ Case cleansed from SA in error - determination requested’
   
  * Include the UTR, customers name and year of reactivation in the e-mail in the body of the e-mail
  * Make an SA Note of your actions

For returns which are not yet overdue

  * Record the UTR on an Excel spreadsheet
And                             | || |   | * Record the year(s) that is(are) being reactivated                           | |   | * Prepare to send the spreadsheet for those cases to DMB when further advised |

To reactivate the record where no return issued, NPS record is held and ‘No SA Criteria’ indicator has been amended from ‘N’ to ‘Y’ and a return has been received or is now required

9. Using function MAINTAIN RETURN SUMMARY for the relevant year
   
  * Issue the tax return (if applicable)
  Note: Consider if the case is Failure to Notify or not. See SAM120091 for further information
10. Where an NPS record is held, and the ‘No SA Criteria’ indicator had been changed from ‘N’ to ‘Y’ previously, you must change it back to ‘N’
  To do this
  * Select the [Return] button from the main Self Assessment screen, then the [Maintain Return Summary] button
  * Select the year required from the drop down menu
  * Amend the ‘No SA Criteria’ indicator to ‘N’ to clear the year as ‘Reconciled - SA’ on NPS
  Note: This can only be done after the return has actually been issued and is shown on the MAINTAIN RETURN SUMMARY screen. If the return is shown only as ‘selected’, you will be unable to amend the indicator
11. Wait until the NPS record shows the indicator set at step 10 then refer to the guidance at PAYE93005 for the appropriate action to take
  Note: It may take a few days for the amended ‘Reconciled - SA’ indicator to appear on the NPS record
12. Make an SA Note of the actions taken and the reason why the year has been reactivated