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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: individuals returns: taxpayer detail changes

Where any of the information on the front of the tax return is incorrect, the taxpayer is requested to make any amendments to those entries on the front of the form and to

  • Enter the date the address changed and tick ‘Yes’ at box 2 of the Starting your Tax Return section page TR 1 on the Main Tax Return (SA100)

Or

  • Box 1.2 on the Short Tax Return (SA200)

The taxpayer can amend the following

  • Name
  • Address
  • Postcode
  • Tax Reference
  • National Insurance Number

Note: You may receive substitute returns with a different address shown on the front of the return than that which was pre-printed on the original HMRC issued form. Unless the taxpayer or agent draws your attention to the address change, either in a covering letter or by completing the `date’ box at TR 1 box 2 (SA100) or box 1.2 (SA200), you will not recognise at this stage that the address needs updating on the SA record and any resulting output from the computer will go to an incorrect address.

On the Self Employment supplementary pages of the return, where the name and / or address of the business has changed, the taxpayer ticks box 5 on the Self-employment (full) page SEF 1 or box 3 on the Self-employment (short) page SES 1.

It is not possible to see from the return alone whether the description of the business has changed. If you have to make any changes to details identified from the return and there is a business change, check the description of the business.

It is important that the computer records are updated with any changes in respect of name, address and postcode as soon as possible. This should be done as soon as possible after the return has been logged in the office. It should not be left until the information is captured. However, where an address has not been amended at the logging stage but an amendment is noted in Local Data Capture (LDC) at TR1 box 2 (SA100) or box 1.2 (SA200), the computer record should be updated following capture of the return. You must also record the date of the change for all address changes.

The ‘Abroad’ signal

Where you dealing with a change of address in LDC and the ‘Abroad’ signal is set on the taxpayer’s SA record, you should not amend the address during capture. The address should be amended after capture using TBS function AMEND TAXPAYER ADDRESS.

When creating or updating a foreign address using TBS function AMEND TAXPAYER ADDRESS, you must only enter the name of the foreign country in the ‘Foreign Country’ field and not any other details (for example, zip code).

In all cases where an address is amended from one which is abroad to one which is in the UK, the ‘Abroad’ signal should be reviewed and updated as necessary