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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: trust returns: repairing returns after 31 December: trusts (Action Guide)

If you are processing a return

  • After 31 December following the end of the return year

And 

  • A repair(s) is identified which would increase the liability (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

And

  • No repayment is due

follow steps 1 - 20 below.

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

1. Use Technical Support System (TSS) to enter the return details without making any repairs
   
2. Over-ride error messages displayed during entry of the return details and accept the trustee’s figure(s) (SAM123214)
3. The return charge is passed automatically from TSS to SA
4. If the trustee’s version resulted in an overpayment, and the repair will result in a liability (This content has been withheld because of exemptions in the Freedom of Information Act 2000) set the No Repayment signal when processing the trustee’s version
5. Locate and retain the printouts produced by TSS on the local printer. Do not send anything to the trustee
  Then, the following day or next available day
6. Use TSS again to enter the repaired return details. The repaired figures should be noted as repairs by selecting the ‘Repair’ option from the ‘Edit’ menu heading or by selecting the ‘R’ key in TSS
7. Complete entry of the amended return details in TSS
8. Separate the ACTION REQUIRED FOLLOWING DATA CAPTURE printout and put it to one side
9. Attach the letter and the other printouts for each trust for each return
10. Issue the documents to the trustee
11. The return charge is passed automatically from TSS to SA
12. If the printout indicates that a repayment request has been made use function VIEW STATEMENT to establish
  * Whether the taxpayer’s SA record shows a credit balance. If not write to the trustee explaining why a repayment is not due
  * Whether any charges are due within the next 45 days. If so, and these reduce/eliminate the repayment claimed, contact the trustee and explain why a (full) repayment is not appropriate at this time
  * When payment was processed (posting date). If this falls within the last 14 days the payment is an uncleared payment. B/F the file until the 14 day period has elapsed and review the claim again
13. Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to make the repayment to the trustee, agent or nominee
14. If the printout indicates that changes are required to the SA record, for example a change of trustee name or address, refer to subject ‘Trustee Detail Changes’ (SAM123130) for more information
15. If the printout indicates that submission to HMRC (Trusts) is required because discretionary payments have been made to surviving settlor’s minor unmarried children
  * Consider submitting the return with the file to HMRC (Trusts)
16. If the printout indicates there is a claim to double taxation relief
  * Consider submitting the return with the file to the Centre for Non Residents
17. If the printout indicates that the return contained a claim to reduce payments on account refer to section ‘Claim to Adjust Payments on Account’ in business area ‘Amend Payment’
18. If the printout indicates that the trust has ceased
  * Use function AMEND TAXPAYER SIGNALS and enter the year of this return in the Last SA Return Required for Year Ending 5th April field
19. If the printout indicates that there is a trading loss brought back refer to Action Guide ‘Dealing With Prior Year Adjustments’ in this section
20. File the printout with the return for future reference and to deal with any queries arising from any repairs made to the return