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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: individuals returns: SAI: examples of omission of particular boxes

Individuals

Effects of the omission of particular boxes on the SAI are as follows

Instance Effect
   
Figures entered in box 45 and boxes 55 to 63, giving a figure of profit or loss for tax purposes but boxes 14 to 47 are blank The return is unsatisfactory. Need details of turnover, gross profits, expenses, etc to confirm net profit and amount of taxable income. The taxpayer may have deducted more expenses than allowable or made a mistake in calculations.
Figure of net profit or loss entered at boxes 46 / 47 but boxes 14 to 45 are blank The return is unsatisfactory. Need details of turnover, gross profits, expenses, etc to confirm net profit and amount of taxable income. The taxpayer may have deducted more expenses than allowable or made a mistake in calculations.
Figures of turnover, gross profit, other income, total expenses and net profit entered at boxes 14, 15, 30, and 46 / 47 but boxes 16 to 45 are blank The return is unsatisfactory. Need details of costs and expenses to confirm total expenses claimed and amount of taxable income. The taxpayer may have deducted more expenses than allowable or made a mistake in calculations. This will also prevent an unnecessary enquiry based on risk when the return may in fact be correct.

Note: In all the preceding cases, it is not possible for HMRC to place beyond doubt the amount of taxable income for the year in question. The taxpayer has therefore not provided sufficient information to establish the tax charge. 

Figures of turnover, gross profit, other income, total expenses and net profit entered at boxes 14, 15, 30 and 46 / 47 but the only entry for expenses is at box 29 as ‘other business expenses’ The return is unsatisfactory. It is possible that some businesses will have expenses that do not fall into any of the other categories on the return. However, this may not be such a business and the return should be considered for selection for an enquiry.