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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Returns: individuals returns: multiple SAI for one basis period: individuals (Action Guide)

Where the taxpayer has submitted multiple Standard Accounts Information (SAI) for a business follow steps 1 - 3 below.

For details of how to access the SA function, select ‘Index Of Functions’ on the left of the screen.

  1. Check through the sets received and determine the set which is for the latest period of account

  2. Capture the SAI for the latest period of account only, using function CAPTURE RETURN

  3. Capture the basis period information. This should only be completed by the taxpayer on the set of pages relating to the latest period of account