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HMRC internal manual

Self Assessment Manual

Returns: individuals returns: capture of individuals return after 31 Dec: RC cases only

Where Revenue Calculation is requested, and the return is received before 31 October but not processed until after 31 December of the year following the return year, where the customer has requested that the balancing charge be coded, see subject ‘Manual transfer of Balancing Payment to PAYE’ (SAM141020 onwards) for further information.

Where such a request has not been made, you should issue SEES letter SA849 to the taxpayer notifying them of the amount due and that the balancing payment due date is 30 days after the date of issue of the letter. The first payment on account is also due 30 days after the taxpayer is notified on the letter.

In these cases the balancing payment due date will have been automatically set as the 31 January as the return was not issued late, and the payments on account due dates will be set as 31 January and 31 July.

The balancing payment due date and first payment on account due date need amending to 30 days from the date of issue of the letter. (Exceptionally where the return is processed very late the due date of the second payment on account may also need amending where it is after 31 July.)

The due dates of a balancing payment or payment(s) on account cannot be amended until the return details have been captured and the SA record updated with the charge. For this reason, from 31 December following the end of the return year all Revenue Calculation cases received before 31 October but not captured until after 31 December must be reviewed by the Review Interest Network Officer following return capture.

The Review Interest Network Officer reviews each case and uses function AMEND RELEVANT DATES where necessary to amend the balancing payment or payment(s) on account due dates.

For more detailed information see section ‘Interest’ (SAM60000 onwards).