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HMRC internal manual

Self Assessment Manual

Returns: filing paper returns: 31 October deadline: advice for SA processing office on dealing with unsolicited returns received with payments

When there is no UTR and an unsolicited return is received with a payment, Estates and Support Services (ESS) should

  • Secure the cheque to the return


  • Pass it to your supporting SA Processing office or the Leicester Logging Unit

You (SA Processing office only) should

  • Ensure the front of the return has been noted in pencil beneath the UTR/reference field ‘Payment included’
  • Use Print Payslip to prepare a payslip using the pseudo reference 4444444444K
  • Remember to enter the effective date of payment (EDP) on the payslip
  • Write the Processing Office details in pencil on the front of the payslip above the signature line. Cumbernauld SA Pseudo team will let you know the OAS (Overpayment and Accounting Summary) number so that you can tell them the SA customer reference that the payment belongs to
  • Secure all payslips and cheques with an elastic band and forward them to DMB Banking, Cheque and Forms Processing Team in Shipley without delay (This content has been withheld because of exemptions in the Freedom of Information Act 2000)