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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: trust returns: accept the trustee’s figure

If a computer error message shows a difference between the trustee’s figure and the computer calculated figure, (including the total tax), you may over-ride the error and accept the trustee’s figure.

The computer does not have any upper limit on the amount that can be accepted.

If the difference is small the trustee’s figure should be accepted to avoid repairing a small amount.

You must always make a note against the return entry where you have accepted the figure.

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

There may not be an error even though a computer message is displayed and there will be cases where there is an error but you cannot identify the cause. If you have difficulty in identifying the error you must accept the trustee’s figure.