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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: trust returns: repairing obvious errors: trusts (Action Guide)

If you are processing a return

  • On or before 31 December following the end of the return year and you consider a repair to the return is required

Or

  • After 31 December and repairs are identified that do not increase the liability (This content has been withheld because of exemptions in the Freedom of Information Act 2000) , or do increase the liability (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) but a repayment is due

Follow steps 1 - 5 below

For details of how to access the SA function, select ‘Index Of Functions’ on the left of the screen.

If the entry to be repaired forms part of the Standard Accounts information

| 1. | Refer the case to an Inspector before you repair an entry to consider the effect on | || |   | * The income tax basis period information, if the accounting period and basis period differ
 
And / or | |   | * Any Farmer’s averaging adjustment |

Where the Inspector advises you to continue with the repair and in all other cases

2. Make a pencil note of the new ‘repaired’ figure by the appropriate box on the return
   
3. Repair the figure entered by selecting the ‘Repair’ option from the ‘Edit’ menu heading or by selecting the ‘R’ key in TSS. You will be presented with the REPAIRS EXPLANATIONS screen
4. Select the abbreviated reason for the repair from the REPAIR EXPLANATIONS screen
5. Proceed to the next entry to be entered