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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: trust returns: returns for out of date years: trusts

Following an automatic change to the computer system on 6 April of each year, you will not be able to capture any SA return using Technical Support System (TSS) for a tax year which is not one of the 6 previous years. However, although the functionality to capture a return for one of the previous 6 years currently remains, you must not use TSS to capture a return which is not one of the previous 4 ‘in-date’ years.

Example: You must not capture a 2010-2011 SA return using TSS after 5th April 2015.

The action required where returns for out of date years have not been captured in TSS by the relevant 5 April is as follows, and you must record all the actions you take (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

If the return was received within the relevant time limit (4 years from the end of the tax year or, if later, within 12 months of the date of issue of a Determination)

  • Use function CREATE RETURN CHARGE to record the return charge

Further information regarding time limits can be found under subject ‘Returns for out of date years: individuals’ (SAM121080). The new legislation applies equally to individuals and trustees.

All other cases

Example 1: If a Revenue Determination has been made in an amount greater than that shown on the return

  • Write to the trustee to confirm that the determination remains in force (see ‘Returns for out of date years: trusts’ (Action Guide) (SAM123101) for suggested wording)
  • File the return in the normal way

Example 2: If a Revenue Determination has been made in an amount less than that shown on the return

  • Pass the return to the RISK Team to consider any action under discovery provisions
  • If the RISK Team confirms no further action is required, write to the trustee as Example 1

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) SAM123101(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Notes:

1. In all circumstances the Revenue Determination constitutes the self assessment and creates the payment on account for the subsequent year.
   
2. The amount of any fixed automatic penalty should not exceed the tax shown on the return, even though the return does not displace the determination.