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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: filing paper returns: Exceptions to paper filing date- Unsatisfactory returns (Action Guide)

Where an unsatisfactory return of this type is received on, or before, the 31 January filing date, or before any other non-standard filing date, follow steps 1- 4 below.

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

1. Where the return has been received and found to be unsatisfactory, do not log the return
   
  * Cross through the date stamp on the front of the return
2. If the unsatisfactory return was received before the filing date and is being sent back up to 21 days before the filing date, or was received after the filing date
  * Enclose either letter SA603, SA604 or SA605a, as appropriate. Where the return is a computer generated version of a return that is not identical to the HMRC form, it should be sent back with stock letter SA602 (or SA602A where it is a manually altered earlier years return)
  * Make the SA Note: ‘SA return for (year) returned to taxpayer for (reason)’
  * Send the return back without any amendment, to the taxpayer or agent who submitted it (only to an agent where 64-8 held)
3. If the unsatisfactory return was received on or before the filing date and is being sent back on or after 10 January, or in the corresponding 21 day period before any other non standard filing date, you should follow the guidance below
  Make sure the date stamp is crossed through on the front of the return
  * Select the following SA Note from SEES Notes Paster: ‘Return type i.e. Pension scheme etc ITR for (year) received (date) sent back (date) because (reason for sending back). (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) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
  * Select the [OK] button
4. Prepare letter SA604a to send with the return to advise the customer that the return is unsatisfactory and state the reason why
  * Send the return back to the customer with the letter