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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: individuals returns: short tax returns

The Short Tax Return (SA200) is a simpler version of the Main Tax Return (SA100). It contains a limited number of questions so only those taxpayers whose affairs are relatively straightforward can use the form, for example some employees, pensioners, and self-employed individuals with a turnover of less than £82,000. Further details are available in subject ‘Criteria For Issue Of Short Tax Return’ (SAM120020).

Forms SA200 are captured using the Automated Data Capture (ADC) process, by the HMRC Team at TCO Netherton.

The return must

  • Be on the HMRC paper form
  • Be signed by the correct person
  • Not include turnover of £82,000 or more from Self Employment or £82,000 from UK Property

All forms SA200 should initially be sent to the HMRC Team at TCO Netherton to capture using ADC.

Note: In some cases returns will be received in a local office and will have to be forwarded to Netherton. The local office should stamp it with the date of receipt.

Those returns which require no further action will be captured using Automated Data Capture. Note: Certain returns will be processed through ADC but fail to complete, for example as a result of arithmetical errors. These are part captured and added to the ‘Short Tax Return Rejections’ Work List for the office with processing responsibility to fully capture.

However, after review, certain returns will not be processed initially through ADC but will be passed to the HMRC Team at TCO Netherton for further action.

The following circumstances will apply for returns to be passed to the HMRC Team at TCO Netherton

  • The return has not been signed
  • Enclosures or attachments are received with the return. Any payments received with the return should also be extracted, payslips prepared and forwarded, and the return noted
  • The taxpayer’s personal address has changed
  • The return indicates that a form SA108 in respect of capital gains has been completed
  • The return is illegible, mutilated, or the barcode is not present; these returns cannot be scanned using ADC
  • The return is not for the latest return year (CY-1)

These returns will need to be sent to the office with processing responsibility for capture.

For any return which has been fully or partly captured by ADC, a scanned image of the return will be available for viewing. If the return failed the ADC process and has subsequently been captured using Local Data Capture (LDC), there will be no access to a scanned image.

The ADC process will also automatically reject returns to be considered as unsatisfactory where

  • Self employed turnover (box 3.8) is £82,000 or above
  • UK property income (box 6.1) is £82,000 or above
  • The return is not signed (box 13.1)

Paper copies of forms SA200 processed by ADC are shredded after capture. A copy of the scanned image should meet most circumstances where there is a need to see the original return.

Further details are available in section ‘Returns Processed At HMRC Netherton’ (SAM127000 onwards).