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HMRC internal manual

Self Assessment Manual

Returns: individuals returns: unlogging captured returns

The unlogging of a fully captured return should be an exceptional occurrence and usually because the return has been logged and captured against the wrong taxpayer record. A fully captured return should not be unlogged without the agreement of the Clerical Processing Manager. This is because all amendments to the SA record and actions taken based on the wrong return must be unravelled.

However, if the return was filed online, you must find out if it was filed using HMRC software or third party software. If the return was filed using HMRC software and it relates to another customer, the act of unlogging the return will not remove the information from the online service and will remain visible to the wrong customer. This cannot be ignored as it would be a breach of security.

To find out what method was used to file the return refer to SAM101106 - step 9, to complete the HDS stencil and e-mail it to the Online Customer Service Team and then follow the advice given on receipt of a response.

Note: If it is necessary to unlog returns for more than one year, you should always unlog in reverse order. Unlogging the later year return first will prevent problems with stranded payments on account for earlier year returns which no longer exist.

When a fully captured return, that is not a partnership return, is unlogged, the SA system automatically

  • Deletes all versions of the captured return information, for that return year
  • Reduces any balancing charge for the return year to nil or re-instates the balancing charge to the amount previously shown on any Revenue Determination for that year
  • Reduces any surcharge for the return year to nil, overnight
  • Restores any payments on account for the year of the return that were present before the return was captured, if they were changed by the capture process
  • For returns for 2009-2010 and earlier, if there is a fixed penalty that was capped following capture of the return, unlogging the return will restore in full the fixed penalty for non-filing of the return
  • For returns for 2010-2011 onwards, unlogging the return will result in the penalty situation being reviewed by the system and, if applicable, penalties may be cancelled. For more information see subject ‘ Effects of unlogging a return’ (SAM61360)
  • Deletes any amount transferred to PAYE as a result of the return capture from the taxpayer’s account
  • Sets the No Repayment signal and creates an automatic SA Note on the SA record
  • Sets the Inhibit Auto Reallocation signals on the SA record
  • Cancels any automatic Freestanding Credits created in respect of Schedule 1B claims
  • If no return is logged or there is no Revenue determination for the year following the return year

    • Reduces payments on account to nil for that year
  • If a return has been logged and captured for the year following the year for which the return is unlogged or there is a Revenue determination for that next year, and a determination has not been re-instated for the year for which the return is unlogged

    • Reduces payments on account to nil for the year following the year for which the return is unlogged
    • A new balancing charge is created for that next year equal to the liability on that year’s return or Revenue determination
  • If a return has been logged and captured for the year following the year for which the return is unlogged or there is a Revenue determination for that next year, and a determination has been re-instated for the year for which the return is unlogged

    • Payments on account and balancing charge are recalculated for the year following the year for which the return was unlogged, with the total being equal to the liability on that year’s return or determination
  • Any work items which were created as a result of the logging / capture of the return will be deleted

The details held on the taxpayer record must be corrected manually, by amending any details incorrectly amended and based on that return, for example an address. Advice on amending details held on the SA taxpayer record is available in section ‘Maintain Taxpayer Record’ (SAM101000 onwards).

Any action taken based on incorrect information must also be unravelled, for example an enquiry opened on the incorrect return must be closed because the basis for the enquiry no longer exists.

When a fully captured return is unlogged a work item is created and entered on the ‘Fully Captured / Unlogged Return’ Work List.

The Work List is allocated to the Clerical Processing Manager in the office with processing responsibility. For more information on the action to take see SAM125061.