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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: trust returns: logging trust returns (Action Guide)

When preparing to log a return follow steps 1 - 23 below. For details of how to access the SA functions, select ‘Index Of Functions’ on the left of the screen.

The guide is presented as follows

  Steps 1 - 9
   
  Steps 10 - 13
  Steps 14 - 22
  Step 23

Pre-logging checks

1. Stamp the date of receipt on the front of the return. Note: Ensure that the stamp is well clear of the barcode to prevent problems with barcode reading
   
  Where a return is found in the office post box before 7.30am on 1 November, date stamp as received on 31 October. A return found in the office post box before 7.30am on 2 November, should be date stamped as received on 1 November.
2. Separate from those received
  * Returns where an SA reference is not shown on the return. Go to step 4
  * Returns to be processed under the Interim Logging procedure. Go to step 3 after separating out no SA reference returns as above
  * Repayment claim cases. Go to step 5
  * Returns submitted for earlier years and returns for earlier years submitted together with the current year return. Go to step 6
  * Returns that show an earlier date of receipt that has been crossed through and a Return Batch Identifier. Go to step 7
  * Returns which include Capital Gains supplementary pages. Go to step 8
  * Returns for cases where you are not the responsible processing office (‘Away’ returns), particularly those relating to the EXPAT or CPR Teams. Go to step 9
3. Collect the remaining returns together in batches of no more than 50 and allocate a Return Batch Identifier (SAM121065), provided by the nominated officer, to each batch. Note: The final batch of the day may contain less than 50 returns
  * Go to step 10
4. Deal with returns where an SA reference is not shown on return
  * If an SA reference is not shown on the return, trace the trust or pension scheme using functions TAXPAYER INDEX (TI) to access the National Tracing system, or FIND TAXPAYER in Taxpayer Business Service, or RETRIEVE UTR FROM D REFERENCE to ascertain UTR where only a Schedule D reference is known, then MAINTAIN RESPONSIBLE OFFICE to ascertain the office with processing liability
  * Returns for which a UTR can be traced, and MAINTAIN RETURN SUMMARY shows ‘Issued’, should be included in a priority or ordinary batch for logging as applicable
  * If the trust or pension scheme is not set up and belongs to another office, send to the responsible office immediately by Tax Post Direct for setting up and logging. This will be the only circumstance when a return is received and forwarded without being logged
  * If the trust or pension scheme is not set up and belongs to your office, treat as an unsolicited return. If the return is in the proper form, the trust or pension scheme should be set up and the return included in a priority or ordinary batch for logging as applicable. For guidance on subsequent actions see subject ‘Unsolicited Returns: Trusts’ (SAM123140)
5. Repayment claim cases
  * Identify repayment claim cases
  * In a self calculation case by an entry in box 18, plus either a figure in brackets or with a preceding minus in box 17.1
  * In a Revenue calculation case by either a letter requesting repayment or a written repayment request on the return
  * Collect all repayment cases together, allocate a Return Batch Identifier which includes the prefix ‘R’, and log as a single batch. (Maximum of 50 to a batch)
6. Returns for earlier years
  * Collect all returns for earlier years together, allocate a Return Batch Identifier which includes the prefix ‘E’ and log as a single batch. (Maximum of 50 to a batch)
7. If the return shows an earlier date of receipt that has been crossed through and a Return Batch Identifier
  * Use function MAINTAIN RETURN SUMMARY to check whether a date of receipt has been recorded together with a Return Batch Identifier. Function MAINTAIN SA NOTES may also be useful in confirming the status of the return
  * If the return is still logged, pass the return to the officer responsible for removing the return from the batch
  * If the return has not been logged and no Return Batch Identifier is present on the record, include the return in a batch you are preparing for logging
8. Returns which include Capital Gains pages
  * Collect all returns which include CG pages, allocate a Return Batch Identifier which includes the prefix ‘CG’, and log as a single batch. (Maximum of 50 to a batch)
9. ‘Away’ returns
  * Identify cases where you are not the responsible processing office, particularly those relating to EXPAT or CPR Teams. In most instances these will be identified from the Area address on the return
  * Collect all ‘away’ returns together, allocate a Return Batch Identifier which includes the prefix ‘A’, and log as a single batch. (Maximum of 50 to a batch)

Logging a batch of returns

10. Log returns
   
  * Collect a batch of returns to be logged. Identify priority batches and log these first
  * Using function LOG RETURN enter the
  * Return Batch Identifier. Note: Returns processed under the Interim Logging procedure should include the batch number ‘INT’
  * Date the return was received - this will remain the same for each return in the batch
  * OUID in which you are working
  * UTR of the trust or pension scheme - can relate to a trust or pension scheme for which your office is not responsible
  * Year of the return to be logged - displayed as the current year - if amended to an earlier year the entry in this field will default to the current year after logging that earlier years return
  * Select the [Log Return] button - a message is displayed confirming logging of the trust or pension scheme return as successful - the trust or pension scheme record is not updated until the batch is sent
  Note: System Help. If you have any problem whilst using function LOG RETURN, refer to the system help available for the screen by selecting the Help menu option and selecting the Screen option
  * On completion of logging a batch of 50 returns, the computer will send the batch details automatically and update the trust or pension scheme record, the Return Batch Identifier will be displayed in function MAINTAIN RETURN SUMMARY. A message is displayed confirming logging of the batch has been successful. Go to step 13
  * If the number of returns to be included in this batch is meant to be less than 50, go to step 11
  * If you have attempted to exit the function or change details on the screen before completing a batch, go to step 12
11. If the number of returns included in this batch is meant to be less than 50
  * Select the [View Batch] button and check that the number of returns included on the PENDING LOGS screen agrees the number in the batch, then
  * Select the [Send Batch] button. The computer will send the batch details automatically and update the trust or pension scheme record, the Return Batch Identifier will be displayed in function MAINTAIN RETURN SUMMARY. A message is displayed confirming logging of the batch has been successful and the Return Batch Identifier fields will become blank ready for recording of the next batch. Go to step 13
12. If you try to exit the function or try to change the batch identifier or date of receipt of the return before you have completed a batch of 50, an error message will be displayed. You must 
  * Note the details of the error message and select the [OK] button
  * View the details on the PENDING LOGS screen of all the returns logged up to this point and the total logged
  * If the number in the batch is intended to be less than 50 proceed as in step 10 above
  * If the number in the batch should be 50
  * Identify any return within the batch that has not been logged
  * Select the [Continue Batch] button and resume logging. Processing of the batch will continue as in step 10 above
13. In all cases once a batch of returns has been successfully logged
  * Note the Return Batch Identifier prominently on the front of each return in the batch

Immediate post-logging action

| 14. | Before you store the returns for pre-capture checks and subsequent capture | || |   | * Full pre-logging checks should be undertaken as soon as possible for returns processed under the Interim Logging procedure, and the appropriate action taken. Go to step 4 | |   | * Deal with any urgent capture cases identified during logging. Go to step 15 | |   | * Immediately transfer any returns for Away cases for example PD1, High Net Worth, Expat or CPR cases to the appropriate team or office. Go to step 16 | |   | * Deal with unsatisfactory returns. Go to step 17 | |   | * Review any correspondence enclosed with the return. Go to step 18 | |   | * Deal with any payments received with the return. Go to step 19 | |   | * Update the trust or pension scheme record with any change in name or address. Go to step 20 | |   | * Where several years returns have been submitted together, go to step 21 | |   | * Where an SA record is held for the UTR shown but function MAINTAIN RETURN SUMMARY does not show ‘Issued’ for the return year, go to step 22 | |   | * If none of the above applies to any return in the batch, go to step 23 | | 15. | To deal with urgent capture cases | |   | * Identify any return which has been requested for urgent capture, together with any return where the Enforcement Case signal is set on the record | |   | * Arrange for immediate capture of the return as a priority | | 16. | When you transfer a return to the responsible processing team or office | |   | * Replace the return within the batch with a stencil showing relevant details
 
The return can be re-logged with other returns in the responsible team or office using the new date of receipt, as this will not overwrite the original date. The ‘new’ Return Batch Identifier will automatically overwrite the original identifier on the taxpayer record | | 17. | To deal with unsatisfactory returns, refer to subject ‘Unsatisfactory trust returns’ (SAM123211) | | 18. | Review any correspondence received with the return | |   | * Photocopy and return any legal documents enclosed to the person who submitted the return | |   | * Return any documents the trustee has asked to be returned | |   | * Other correspondence and enclosures should be read to determine whether any other action is required at this point in time. For example, to deal with an acknowledgement of the return or to refer to an Inspector forms or certificates which need to be signed and sent on to foreign tax authorities. Note the correspondence of any action you have taken and retain all correspondence with the return. Go to step 23 | | 19. | If a payment has been received with the return | |   | * Pass the payment included with the return, together with taxpayer details to a Grade O Remittance Officer. Make a pencil note on the front of the return to indicate a payment was received and the amount. Go to step 23 | | 20. | If the trustee’s name, address and / or postcode has changed | |   | * Update the trustee’s address using function AMEND TAXPAYER NAME AND ADDRESS
 
If the name address and / or postcode of the person acting in a capacity for the trustee has changed | |   | * Update the details on the trust or pension scheme record using function MAINTAIN CAPACITY | |   | In all cases | |   | * Note the front of the return that the new address has been noted. Go to step 23 | | 21. | Where several years returns have been submitted together | |   | * Place them in the same batch. The same Return Batch Identifier will be shown on MAINTAIN RETURN SUMMARY for each return year | | 22. | Where an SA record is held for the UTR shown but function MAINTAIN RETURN SUMMARY does not show ‘Issued’ for the return year | |   | * Follow the guidance on subsequent actions at subject ‘Unsolicited Returns: Trusts’ (SAM123140) |

Storing the batches of returns

23. Store returns for subsequent pre-capture checks and capture  
     
  * Store returns in the order in which they are logged in a box or folder clearly marked with the Return Batch Identifier. Store in Return Batch Identifier order to assist with tracing. Note: Where post appropriate for storage with the return is received in respect of a batched return, that post should be placed, unsorted, at the front of the batch box. Where retrieval of a return is required, any unlinked post retained with the batch should be checked to ensure it is not overlooked  
  * Where a return is extracted from a batch for any purpose it should be replaced with a stencil showing trustee or pension scheme name, UTR, return year, name and contact number of person borrowing the return, date and purpose for removal