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HMRC internal manual

Self Assessment Manual

Returns: individuals returns: returns which include a PAYE source of income (Action Guide)

Where the return includes a PAYE source follow steps 1 - 10 below. This guide is presented as follows

  Steps 1 - 10

Review of PAYE Service functions for coding adjustments and tax already refunded

1. Establish any previous year’s underpayment coded for the SA year
2. Establish any potential underpayment for the SA year which is coded for a later year or which has been paid voluntarily by the taxpayer
3. Make a note of the figures. You may want to note the figures on the return in the boxes to be captured (boxes 7 and 8 of the Tax Calculation Summary page TCS 1 Main Tax Return (SA100), boxes 2.6A and 2.6B Short Tax Return (SA200)), if so use pencil 
4. For Self Calculation taxpayers, where the taxpayer has omitted details or made an obvious error, repair the details on the return
5. Check the PAYE Service - Individual - Indicators - to confirm the Live SA box is ticked. If not, make a full Contact History note stating the first SA year and the UTR
6. Establish any amount in respect of tax already refunded for the year of the return and compare with any amount entered on the return (box 1 of the Finishing your Tax Return section page TR 5.1 SA100, box 12.11 SA200). This information can be found in the Financial Events Summary in Accounting on the PAYE record
7. Where the taxpayer has omitted details or entered incorrect details, repair the details on the return
8. Enter the details during capture
9. Update the PAYE record of any coding changes if not to be picked up by Auto-coding
10. File the return away