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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
Updated
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Returns: individuals returns: logging individuals’ returns (Action Guide)

On receipt of an SA return follow steps 1 - 24 below.

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

The guide is presented as follows

  Steps 1 - 11
   
  Steps 12 - 15
  Steps 16 - 23
  Step 24

Pre-logging checks

1. Stamp the date of receipt on the front of the return. Note: Ensure that the stamp is well clear of the barcode to prevent problems with barcode reading
   
  Where a return is found in the office post box before 7.30am on 1 November, date stamp as received on 31 October. A return found in the office post box before 7.30am on 2 November, should be date stamped as received on 1 November.
2. Check that the return is satisfactory and can be captured. See SAM121260 ‘Unsatisfactory Returns’ for further information
  If not, follow the steps below to deal with unsatisfactory returns
  * Cross through the date stamp and batch number and prepare a letter SA602, SA603, SA604 or SA605 as appropriate
  * Send back the whole return to the taxpayer or agent who submitted it (only to an agent where 64-8 held), enclosing the letter. Where a form SA200 is unsatisfactory because it includes income exceeding £82,000 from self employment or £82,000 from land and property, a form SA100 is required and should be issued to the taxpayer. Note: Where an agent is acting, a letter should also be issued to the other party notifying them of the action taken
  * Select the SA Note ‘SA return for (year) returned to taxpayer for (reason)’ from the SEES Notes Paster
  If the return was received before the filing date and is being returned on, or after, 10 October or in the corresponding 21-day period before any other filing date, (for example for late issue returns or returns with a non standard filing date) you should follow the guidance for ‘Unsatisfactory returns’ at SAM121260 and the Action Guide at SAM121261
3. Separate from those received
  * Returns where an SA reference is not shown on the return. Go to step 5
  * Returns to be processed under the Interim Logging procedure. Go to step 4 after separating out no SA reference returns as above
  * Repayment claim cases. Go to step 6
  * Returns submitted for earlier years and returns for earlier years submitted together with the current year return. Go to step 7
  * Returns that show an earlier date of receipt that has been crossed through and a Return Batch Identifier. Go to step 8
  * Returns which include Capital Gains Summary (2007/08 onwards) or Capital Gains supplementary pages (earlier years) with a Main Tax Return, or SA108 with a Short Tax Return. Go to step 9
  * Returns for cases that are ‘Away’ returns. That is PD1 cases, High Net Worth Individuals (ex-CPT), Expat cases or CAR cases. Go to step 10
  * Short Tax Returns (SA200) due to be processed using Automated Data Capture (ADC). Go to step 11
4. Collect the remaining returns together in batches of no more than 50 and allocate a Return Batch Identifier (SAM121065), provided by the nominated officer, to each batch.
  Note: The final batch of the day may contain less than 50 returns
  * Go to step 12
5. Deal with returns where an SA reference is not shown on return
  * If an SA reference is not shown on the return, trace the taxpayer using FIND TAXPAYER in Taxpayer Business Service, or RETRIEVE UTR FROM D REFERENCE in SA to ascertain UTR where only a Schedule D reference is known, then MAINTAIN RESPONSIBLE OFFICE to ascertain the office with processing liability
  * Returns for which a UTR can be traced, and MAINTAIN RETURN SUMMARY shows ‘Issued’, should be included in a priority or ordinary batch for logging as applicable
  * If the taxpayer is not set up and belongs to another office, send to the responsible office immediately by Tax Post Direct for setting up and logging. This will be the only circumstance when a return is received and forwarded without being logged
  * If the taxpayer is not set up and belongs to your office, treat as an unsolicited return. If the return is in the proper form and the case is appropriate to SA, the taxpayer should be set up and the return included in a priority or ordinary batch for logging as applicable (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) . For guidance on subsequent actions see subject ‘Unsolicited Returns: Individuals’ (SAM121140)
6. Repayment claim cases
  * Identify repayment claim cases by a letter from the agent requesting repayment or where the agent has clearly marked the front of the return that a repayment is due
  * Collect all repayment cases together, allocate a Return Batch Identifier which includes the prefix ‘R’, and log as a single batch. (Maximum of 50 to a batch)
7. Multiple years returns received together
  * Where several years returns are received together for the same customer they need to be logged and captured together
  * Where a current year’s return is included, all the returns should be logged for processing in the CY batches. (Maximum of 50 to a batch)
  * Where a current year’s return is not included, the returns should be collected with other similar years returns, allocated a Return Batch Identifier which includes the prefix ‘E’ and logged as a single batch. (Maximum of 50 to a batch)
  * Go to Step 22
8. If the return shows an earlier date of receipt and a batch date that has been crossed through and a Return Batch Identifier
  * Use function MAINTAIN RETURN SUMMARY to check whether a date of receipt has been recorded together with a Return Batch Identifier. Function MAINTAIN SA NOTES may also be useful in confirming the status of the return
  * If the return is still logged, pass the return to the officer responsible for removing the return from the batch
  * If the return has not been logged and no Return Batch Identifier is present on the record, include the return in a batch you are preparing for logging
9. Returns which include Capital Gains pages
  * Collect all returns which include CG pages, allocate a Return Batch Identifier which includes the prefix ‘CG’, and log as a single batch. (Maximum of 50 to a batch)
10. ‘Away’ returns
  * Identify cases that are ‘Away’ returns. That is PD1 cases, High Net Worth Individuals (ex-CPT), Expat cases or CAR cases. In most instances these will be identified from the Area address on the return
  * Identify all ‘away’ returns for the same area, log and batch those returns together, allocate a Return Batch Identifier which includes the prefix ‘A’, and log as a single batch. (Maximum of 50 to a batch)
11. Short Tax Returns
  * Identify returns which will not be suitable for processing through Automated Data Capture and which should be captured locally through LDC after inclusion in a normal batch for logging. Examples include where
  * The return is torn or damaged
  * There is no barcode, or the barcode has been written on or smudged
  * Marks are made on the return over location markers at the side and top of the form, over the barcode, over page numbers at the base of the form, or over the word ‘Your’ on the front page
  * The return includes attachments or letters merely confirming submission of the return
  * Collect all other returns together, allocate a Return Batch Identifier which includes the prefix ‘A’, and log as a single batch. (Maximum of 50 to a batch)

Logging a batch of returns

| 12. | Log returns | || |   | * Collect together a batch of returns for logging. The returns in each batch must all have been received on the same date in order to be logged together. Identify priority batches and log these first | |   | * Using function LOG RETURN enter the | |   | * Return Batch Identifier (SAM121065). Note: Returns processed under the Interim Logging procedure should include the batch number ‘INT’ | |   | * OUID in which you are working | |   | * UTR of the taxpayer - can relate to a taxpayer for which your office is not responsible | |   | * Year of the return to be logged - displayed as the current year - if amended to an earlier year the entry in this field will default to the current year after logging that earlier years return | |   | * Select the [Log Return] button - a message is displayed confirming logging of the individual return as successful - the taxpayer’s record is not updated until the batch is sent
 
Note: System Help. If you have any problem whilst using function LOG RETURN, refer to the system help available for the screen by selecting the Help icon | |   | * On completion of logging a batch of 50 returns, the computer will send the batch details automatically and update the taxpayer’s record, the Return Batch Identifier will be displayed in function MAINTAIN RETURN SUMMARY. A message is displayed confirming logging of the batch has been successful. Go to step 15 | |   | * If the number of returns to be included in this batch is meant to be less than 50, go to step 13 | |   | * If you have attempted to exit the function or change details on the screen before completing a batch, go to step 14 | | 13. | If the number of returns included in this batch is meant to be less than 50 | |   | * Select the [View Batch] button and check that the number of returns included on the PENDING LOGS screen agrees the number in the batch, then | |   | * Select the [Send Batch] button. The computer will send the batch details automatically and update the taxpayer’s record, the Return Batch Identifier will be displayed in function MAINTAIN RETURN SUMMARY. A message is displayed confirming logging of the batch has been successful and the Return Batch Identifier fields will become blank ready for recording of the next batch. Go to step 14 | | 14. | If you try to exit the function or try to change the batch identifier or date of receipt of the return before you have completed a batch of 50, an error message will be displayed. You must | |   | * Note the details of the error message and select the [OK] button | |   | * View the details on the PENDING LOGS screen of all the returns logged up to this point and the total logged | |   | * If the number in the batch is intended to be less than 50 proceed as in step 12 above | |   | * If the number in the batch should be 50 | |   | * Identify any return within the batch that has not been logged | |   | * Select the [Continue Batch] button and resume logging. Processing of the batch will continue as in step 10 above | | 15. | In all cases once a batch of returns has been successfully logged | |   | * Note the Return Batch Identifier prominently on the front of each return in the batch |

Immediate post-logging action

| 16. | Before you store the returns for pre-capture checks and subsequent capture | || |   | * Full pre-logging checks should be undertaken as soon as possible for returns processed under the Interim Logging procedure, and the appropriate action taken. Go to step 5 | |   | * Deal with any urgent capture cases identified during logging. Go to step 17 | |   | * Immediately transfer any returns for cases that you are not the responsible processing office (‘home’ office), particularly those relating to the EXPAT or CPR Teams, to the appropriate team or office | |   | * Immediately transfer any forms SA200 to the appropriate team or office | |   | * Review any correspondence enclosed with the return. Go to step 19 | |   | * Deal with any payments received with the return and pass back to the post room. Go to step 20 | |   | * Update the taxpayer’s record with any change in name or address. Go to step 21 | |   | * Where several years returns have been submitted together, go to step 22 | |   | * Where an SA record is held for the UTR shown but function MAINTAIN RETURN SUMMARY does not show ‘Issued’ for the return year, go to step 23 | |   | * If none of the above applies to any return in the batch, go to step 24 | | 17. | To deal with urgent capture cases | |   | Identify any return which has been requested for urgent capture, together with any return where the Enforcement Case signal is set on the record | |   | Arrange for immediate capture of the return as a priority | | 18. | Transfer the form SA200 to the SA Post Room, Netherton on the same day by Tax Post Direct, to deal with capture of the return (SAM121030). As these returns will be batched together there is no need to keep a stencil to replace that batch | | 19. | Review any correspondence received with the return | |   | * Photocopy and return any legal documents enclosed to the person who submitted the return, for example marriage or death certificates | |   | * Attachments and correspondence with a form SA200 should be reviewed to determine whether the return can be processed through ADC or should be captured locally | |   | * Other correspondence and enclosures should be read to determine whether any other action is required at this point in time. For example, to deal with an acknowledgement of the return or to refer to an Inspector forms or certificates which need to be signed and sent on to foreign tax authorities. Note the correspondence of any action you have taken and retain all correspondence with the return. Go to step 23
 
Note: Where correspondence needs to be returned, use SEES letter SA658 found in SEES Letters and Forms under the ‘Self Assessment’ category | | 20. | If a payment has been received with the return, pass back to the post room | | 21. | If the taxpayer’s name, address and / or postcode has changed | |   | * If there is an NPS record, update on NPS and the amended information will flow through to the SA record. Otherwise, update the taxpayer’s address using TBS | |   | If the name address and / or postcode of the person acting in a capacity for the taxpayer has changed | |   | * Update the details on the taxpayer record using function MAINTAIN CAPACITY | |   | In all cases | |   | * Note the front of the return that the new address has been noted. Go to step 23 | | 22. | Where several years returns have been submitted together | |   | * Place them in the same batch. The same Return Batch Identifier will be shown on MAINTAIN RETURN SUMMARY for each return year | | 23. | Where an SA record is held for the UTR shown but function MAINTAIN RETURN SUMMARY does not show ‘Issued’ for the return year | |   | * Follow the guidance on subsequent actions at subject ‘Unsolicited Returns: Individuals’ (SAM121140) |

Storing the batches of returns

24. Store returns for subsequent pre-capture checks and capture
   
  * Store returns, in the order in which they are logged, in a box or folder clearly marked with the Return Batch Identifier. Store in Return Batch Identifier order to assist with tracing. Note: Where post appropriate for storage with the return is received in respect of a batched return, the return should be retrieved and the post should be worked
  * Where a return is extracted from a batch for any purpose the batch cover sheet should be noted or it should be replaced with a stencil showing taxpayer name, UTR, return year, name and contact number of person borrowing the return, date and purpose for removal

Further information on the following subjects can be found in this section of the Manual as follows

Acknowledging returns: Individuals (SAM121010)

Logging individuals’ returns (SAM121030)

Part year individual returns for the current year (SAM121040)

Payment received with individual return (SAM121050)

Return receipt (Individual): Responsible office elsewhere (SAM121070)

Returns for out of date years: Individuals (SAM121080)

Reviewing enclosures: Individual return (SAM121090)

Storing individual returns (SAM121110)

Taxpayer detail changes (SAM121120)

Taxpayer is deceased (SAM121130)

Unsatisfactory Individuals returns (SAM121260)

Unsolicited returns: Individuals (SAM121140)