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HMRC internal manual

Self Assessment Manual

Returns: trust returns: unlogging unsatisfactory trust returns

Unsatisfactory returns should be identified before being logged but if a return is logged before the end of the online day and found to be unsatisfactory, it will be available for unlogging the following online day.

For information on when to treat a Trust and Estate return as unsatisfactory see subject ‘Unsatisfactory Trust Returns’ (SAM123210). For information on the Tax Return for Trustees of Registered Pension Schemes see subject ‘Processing the Pension Scheme Tax Return’ (SAM123330)

Function MAINTAIN RETURN SUMMARY should be used to check that the return has been logged. Then function UNLOG RETURN used to unlog the return.

A reason for the unlogging should be selected from the drop down menu provided within the function.

The date of receipt of the return, the date the return was unlogged and the reason for unlogging is subsequently displayed in function MAINTAIN RETURN SUMMARY.

When a return is unlogged penalties will start to run as if the return had never been received.

If the whole return is sent back to the trustees and some of the details have been entered on the Technical Support System (TSS) you must delete those details held. You must also cross through the date stamp on the front of the return to ensure the correct date of receipt is logged when the trustee resubmits the return.

If exceptionally, the details from a return have been partially entered in TSS but not initially logged, there will be no date of receipt on the main computer and there will be no details to unlog.