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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: individuals returns: capture of returns issued in error (Action Guide)

Where a tax return has been issued in error follow steps 1 - 13 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

  Steps 1 - 4
   
  Steps 5 - 7
  Steps 8 - 9
  Steps 10 - 11
  Step 12
  Step 13

The taxpayer died before the beginning of the year

1. Where you are taking action after the paper filing date (usually 31 October) but before the online filing date (usually 31 January), you must
   
  * Amend the paper filing date to the date you are taking action
  Where you are taking action on or after the online fling date, you must
  * Amend both the paper filing date and the online filing to the date you are taking action
  Note: Do not take this action on a Monday or Tuesday and where taking action over a weekend, the date should be amended to the following Monday, or Tuesday if it is a Bank Holiday weekend.
  Then, in both instances
  * Use function CREATE RETURN CHARGE to record a Nil charge
  Note: For the tax years 2012-2013 onwards, when using the function to create a nil charge, if a coded debt is present, the coded out amount will default to £0.00 and a warning message will appear as follows ‘Coded out debt figure removed and Nil charge entered’. Further information about ‘Coding out debts’ can be found at SAM141045.
2. Use function AMEND TAXPAYER SIGNALS to enter the year for which the uncompleted return applies in the Last SA Return Required For Year Ending 5th April field
3. Cancel any penalties that have been charged for that year
  * For tax years 2009-2010 and earlier, use function AMEND FIXED PENALTIES
  * For tax years 2010-2011 and later, use function VIEW/CANCEL PENALTIES
4. Update the taxpayer’s record. (See section ‘Permanent cessation’ in business area ‘Special cases’)

The taxpayer received two returns in error

5. Capture the completed return as normal using function CAPTURE RETURN
   
6. Follow step 1 above to amend the filing dates and record a nil charge against the uncompleted return under the Unique Taxpayer Reference of the SA record that is to be made dormant. Note: The filing dates must be amended before recording the nil return charge to prevent late filing penalties being charged incorrectly
7. Make the SA record dormant as follows
  * Use function AMEND TAXPAYER SIGNALS to
  * Enter the year for which the uncompleted return applies in the Last SA Return Required For Year Ending 5th April field
  * Make a note of the reason why the record has been made dormant in the Free Format Notes field and include the Unique Taxpayer Reference (UTR) of the SA record that remains live
  * Cancel any penalties that have been charged for that year
  * For tax years 2009-2010 and earlier, use function AMEND FIXED PENALTIES
  * For tax years 2010-2011 and later, use function VIEW/CANCEL PENALTIES
  * Use function MAINTAIN PAYMENTS ON ACCOUNT to reduce the current year’s payments on account to nil only if
  * The case ceased during the previous year and the SA return for the year of cessation has already been received and captured
  And
  * The taxpayer has made a claim to reduce the payments on account
  In other cases
  * Take no action regarding the current year’s payments on account
  * Enter on the SA record the date the source ceased
  * Using function MAINTAIN PARTNER, if the source of income is a partner source
  * Using function MAINTAIN TRADE, if the source of income is a trade

A limited company have received an SA return

8. Follow steps 1 and 2 above
   
9. Check the record has been correctly set up. Note: An SA record is only required for a company where the company is a member of a partnership. (See business area ‘Records’)

The taxpayer did not meet the SA criteria

10. Follow steps 1 to 3 above
   
11. Where there is an NPS interest for the return year, that is Pay, Tax, Benefits and so on, refer to the guidance for ‘Making a record dormant’ Action Guide (SAM101092)

Employees meeting automatic refinement criteria

12. Follow steps 1 to 3 above then follow step 11
   

Pensioners and low income taxpayers

13. Follow steps 1 to 3 above then follow step 11