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HMRC internal manual

Self Assessment Manual

Returns: individuals returns: reviewing enclosures: individual return

All enclosures sent in with returns, for example accounts and dividend vouchers should not normally be sent back to the person who submitted the return but should be retained within the return.

The only exceptions are certain legal documents, such as marriage or death certificates, or where a taxpayer asks for documents to be returned. In these circumstances photocopies should be kept and the originals returned promptly using SEES letter SA658, available in SEES Forms and Letters under the ‘Self Assessment’ category.

Retaining enclosures will prevent arguments about HMRC right to make a discovery where it is believed a taxpayer has not made a full disclosure.

Other correspondence and enclosures should be read to determine whether any other action is required. 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. Ensure such requests are dealt with promptly and are not overlooked.

Short Tax Returns (SA200)

Attachments and correspondence with forms SA200 should be reviewed to determine whether the return can be processed through ADC or should be captured locally. Examples of instances where processing through ADC is not possible are

  • 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 other than capital gains details or letters merely confirming submission of the return