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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Returns: individuals returns: unsolicited returns: individuals (Action Guide)

If you receive an unsolicited return or information which purports to be a return, follow steps 1 - 23 below. For details of how to access the SA functions, select ‘Index Of Functions’ on the left of the screen.

This guide is presented as follows

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  Steps 12 - 21

Where a return is received for an out of date year

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Where a return involves a nominee identified as a ‘high-risk’ agent

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Where a return meets the criteria for referral elsewhere

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All other cases

| 12. | Set up or re-activate an SA taxpayer record if you think the case is appropriate to SA in the normal way. If the case includes employment, pension or social security and the liability can be dealt with through NPS, then do so once clarified with the taxpayer/agent. If the SA criteria is fulfilled, the case should be reactivated or a record set up and the return processed within SA. For information on setting up a taxpayer record see section ‘Set Up Taxpayer’ (SAM100000 onwards); for information on re-activating a dormant record see section ‘Maintain Taxpayer Record’ (SAM101000 onwards) | || |   | Note: Where the unsolicited return includes self employment, follow the guidance at SAM100020 to notify the Central Agent Authorisation Team (CAAT), so Class 2 NIC issues can be addressed | | 13. | Consider whether there has been a potential Failure to Notify chargeability and, if so | |   | * Use function ADD / AMEND ANNUAL COMPLIANCE DETAILS to set the Mandatory Review signal (category ‘FTN’) on the SA record | | 14. | Where the information received purports to be a return but which is not in the proper form and which lacks a proper declaration, write to the taxpayer (copy to the agent where the information has come from the agent), explaining | |   | * The information given cannot be treated as constituting a return since it falls short of the requirements
 
And | |   | * That you are enclosing an official return for completion
 
Then | |   | * Use function RECORD DATE OF CLERICAL ISSUE to record the date of issue of the return. The date recorded should be the same as the date on your letter | | 15. | Where the unsolicited return is in the proper form, use function LOG RETURN to record the date of receipt on the SA record | | 16. | Send SEES letter SA650 to the taxpayer (copy to the agent where the information has come from the agent) to say | |   | ‘Thank you for your Tax Return for the year ended 5 April (insert year) which we received on (insert date) | |   | I will treat the Tax Return for all purposes as though you sent it in response to a notice from us which required you to deliver it to us by the date we received it.’ | | 17. | Treat the return as having a filing date of | |   | * 31 October of the year following the end of return year, if the return was received before that date
 
Or | |   | * The date the return was received, if the return was received after 31 October of the year following the end of the return year | | 18. | Use function CAPTURE RETURN to capture the return details | | 19. | If the return is received after 31 January and failure to notify does not apply, notify the Review Interest Network Officer (RINO) that the relevant date for payments (balancing charge and payments on account), and the late payment penalty trigger date for 2010-2011 onwards (surcharge trigger date for 2009-2010 and earlier), should be deferred | |   | Note: Deferring the relevant date for payment will prevent interest being charged from the original due date. However, it will not prevent a late payment penalty being charged for tax years 2010-2011 onwards (surcharge for tax years 2009-2010 and earlier).

When a due date is deferred, the Time To Pay (TTP) signal should also be set to prevent the imposition of the late payment penalty for tax years 2010-2011 onwards, (surcharge for tax years 2009-2010 and earlier). The TTP start date should be set to the day before the existing late payment penalty trigger date for tax years 2010-2011 onwards (surcharge trigger date for tax years 2009-2010 and earlier) (normally 28th February), and the TTP end date set to 30 days after the deferred due date for interest purposes (28 days for surcharges for tax years 2009-2010 and earlier).    
    Note: If failure to notify applies, the due date for payment will remain as 31 January and payments on account for the following year will also remain as 31 January
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  21. Where you receive any objection to the intended action
    * Use function UNLOG RETURN to unlog the unsolicited return and select a reason from the drop down menu
    * Use function RECORD RETURN REQUEST where the return relates to CY-1, to issue a formal return containing a Section 8 / 8A notice. (Where the return relates to an earlier year the return must be issued manually and the date of issue recorded on the SA record using function RECORD DATE OF CLERICAL ISSUE)