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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: individuals returns: unsatisfactory individuals returns (Action Guide)

Where it is considered an unsatisfactory return has been received follow steps 1 - 9 below. For details of how to access the SA functions, select ‘Index Of Functions’ on the left of the screen.

1. Try to find all missing items and any obvious errors which need to be clarified
   
2. Attempt to solve simple omissions or missing totals from the return by reference to other entries on the return, enclosures or correspondence with the return and by using information already held on HMRC systems such as pay and tax details, benefits and accounting information from the customers NPS record. For example, where a return indicates an Employment page but the page has not been enclosed and a check on NPS shows that details of the pay and tax are held, or a simple omission or missing total may be where there is an entry for capital allowances at box 57 on the Self-employment (full) page SEF 4 but the entry not carried down to box 63
3. Information such as payment and deduction statements (previously CIS25’s) can be used to capture the return but this does not include completing the Standard Accounts Information where the taxpayer has enclosed accounts and has made no effort to complete the SAI boxes
4. If the return is still considered as unsatisfactory
  * Usually unsatisfactory returns will be identified before logging but if such a return has been logged and you are unable to repair it using the guidance at SAM121001, and it is then found to be unsatisfactory, unlog the return. For more information about how to unlog a return, see subject ‘Unlogging unsatisfactory individuals returns’ (Action Guide), (SAM121250)
  * Send the return back, without any amendment to the taxpayer or agent who submitted it (only to an agent where 64-8 held), or issue a Main Tax Return (SA100) for completion in certain Short Tax Return (SA200) cases. In SA200 cases enclose a paper SA200
  Note: In most SA100 cases, the customer is able to file online by 31 January and the letter sent out with the unsatisfactory return will encourage filing by that method where possible.
  * Remember to cross through any date stamp on the front of the return
  * Enclose either letter SA603, SA604, SA605, as appropriate. Where the return is a computer generated version of a return that is not identical to the HMRC form, it should be sent back with stock letter SA602 (or SA602A where it is a manually altered earlier years return)
  Note: Where an agent is acting, letter SA606 should also be issued to the other party with a copy of the SA603, SA604 or SA605 notifying them of the action taken.
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7. Where you have unlogged the SA return after it has been captured, you should make an SA note ‘Return unlogged on (date) as (reason). CY code reviewed’
8. Check if SA auto-coding has taken place on the National Insurance and PAYE Service (NPS) using information from that return and if so, review the CY and CY+1 tax codes
9. Identify the coding items that have been included in the tax code from the unlogged return by comparing the issued SA auto-coding tax code with the previous tax code. Then amend IABD CY and CY+1 to agree with the previous tax code. For further information, see the PAYE Manual (PAYE10000)