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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: view and amend return: introduction

Viewing the individual taxpayer’s or partnership return

An operator in any office with Local Data Capture (LDC) may view

  • An individual’s return which has been captured using LDC for a Main Tax Return (SA100) or Short Tax Return (SA200), or captured using Automated Data Capture (ADC) for a form SA200

And

  • Partnership returns which have been captured in full or captured in full and subsequently amended and stored as draft return

It is possible for more than one operator to view the same return at the same time.

If the return is being amended by someone at the same time that you are viewing a return it will not be apparent.

You can request any version of a return for viewing, (the original captured version will be 1, the first amendment 2 and so on). Whenever you select to view the scanned image in a SA200 case, the image produced will be that of the original return as captured by ADC. Images of amended returns will not be available. You will also not be able to access the image of an unlogged return.

In function VIEW RETURN you can use a button and menu option specific to the SA200. The [View Main] option will enable you to view SA200 data displayed in the equivalent SA100 boxes. You may wish to use this as a preliminary to undertaking an amendment where that amendment involves capturing information outside of the SA200 criteria. Further information is available at subject ‘Viewing and Amending Short Tax Returns’ (SAM124070).

There is also a button and menu option specific to the SA100, where the SA100 has been filed over the Internet. The [View Attachment] option will enable you to view attachments which have been filed electronically with a return. Further information is available in section ‘Filing Returns Online’, subject ‘Identifying and Viewing A Return Filed Online’ (SAM126070).

The return is available for viewing if return details have been captured and recorded on the main computer even if the total liability has not yet been recorded, for example where the return details have been captured but the liability is to be entered in function CREATE RETURN CHARGE.

Note: If a version of a return has been unlogged, that version and any previous version is not available for viewing but is counted by the computer. When the return is subsequently captured the computer allocates the next version number after the previously unlogged version.

For example, version (1) of a captured return is unlogged as it is found to be unsatisfactory, on receipt of the satisfactory return the details are captured, the computer will allocate 2 as the version number and this will be the earliest version you can view for the year.

When function CAPTURE RETURN is used to enter return details the return is normally available for viewing the following day. When function AMEND RETURN is used to update the return details, the updated details are available immediately for viewing.

Where return details have been captured, but for years up to and including 1998-99 the computer was unable to calculate the liability as a combination of the four basic calculations was required, you are able to view the captured return details but a request to view the calculation will be denied as no calculation is stored on the computer.

Note: SA will handle four basic calculations:

  • Standard Income Tax and Class 4 National Insurance Contributions
  • Capital Gains Tax, Income Tax and Class 4 National Insurance Contributions
  • Income Tax and Class 4 National Insurance Contributions for taxpayers with life assurance gains and / or lump sum compensation payments chargeable under Section 148 ICTA 1988
  • Income Tax and Class 4 National Insurance Contributions for non resident taxpayers

If a combination of these is required, return details should be captured in LDC but the computer will not carry out the calculation. In these cases the liability must be calculated manually and the liability entered on the taxpayer’s record using function CREATE RETURN CHARGE. Note: If there is an amount pre-populated in the ‘Outstanding debt included in your tax code’ field within function CREATE RETURN CHARGE you should use the SEES calculator to calculate the figures require. If you are unable to use the SEES calculator you must reduce any PAYE tax included in the tax deducted at source figure, by the amount of the debt coded, before entering in function CREATE RETURN CHARGE.

In such a case to view the liability for the return year it will be necessary to use function VIEW STATEMENT.

You access the AMEND RETURN function from the latest version of the return displayed in function VIEW RETURN but only if

  • The total tax and NIC due has been entered on the record, (Individual cases)
  • The base address or where different the communication address is not RLS
  • You have been allocated the user role

Viewing the Trust and Estate return (SA900)

There is no SA function available to capture the details from a Trust and Estate return. A Technical Support System is available for capturing the return details and calculating the liability. The resulting charge is automatically entered on to the taxpayer’s SA record from TSS.

As the Trust and Estate return details are not recorded on the SA computer system it is not possible to view them.

In such a case you can only view the liability for the return year using function VIEW STATEMENT.

Viewing the Tax Return for Trustees of Registered Pension Schemes (SA970)

As the details from the Tax Return for Trustees of Registered Pension Schemes are not captured on the SA computer system, it is not possible to view them. In such a case as with Trust returns, you can only view the liability for the return year using function VIEW STATEMENT.

Taxpayer amendments to return details

Just as HMRC has the right to repair an obvious error or mistake on the return the taxpayer has the right to amend it, within 12 months of the statutory filing date which is 31 January following the end of the tax year, or 3 months from the receipt of a Notice to File, whichever is the later. Note: The date of receipt of the amendment must be before the deadline, otherwise the request is out of date.

The taxpayer amendment may be in the form of a letter, an amended return, an extra supplementary page or an amended supplementary page. HMRC will normally accept an amendment to a return or self assessment under Section 9ZA TMA whether notified by the taxpayer or by an agent authorised to act on the taxpayer’s behalf, but it must be supplied in writing.

Note: Where electronic voice recording operates in Contact Centres, certain amendments to returns can be accepted by telephone. Further details are available on the Customer Contact pages of the HMRC Intranet site.

HMRC reserve the right to be satisfied in any particular case that the taxpayer has in fact authorised any amendment notified by an agent.

(In contrast, an amendment made under Section 28A(3) following completion of an enquiry should be signed by the taxpayer or by someone who could validly have signed the return. If this is not done, HMRC will issue a notice under Section 28A(4) to put the matter beyond doubt.)

HMRC has 9 months from the date the taxpayer amendment is received in which to repair that amendment.

Where a taxpayer discovers that he has made an error or mistake in his self assessment and the time limit for amending the return has lapsed, he is still entitled to make a claim to ‘overpayment relief’ under Schedule 1AB TMA 1970 which replaced error or mistake relief claims made under S33 TMA 170, from April 2010. For more information on claims to overpayment relief, see section ‘Claims made outside a return’ (SAM114045).

Note: In function VIEW RETURN you can use a button and menu option specific to the SA200. The [Transform to Main] option will enable you, in relevant cases, to convert SA200 data to a SA100 amendment screen. This should be used where the taxpayer has sent in an amendment that puts them outside the criteria for a form SA200. Further information is available at subject ‘Viewing and Amending Short Tax Returns’ (SAM124170).

If a taxpayer amends their return before the original return is captured or while the return is stored in Local Data Capture (LDC), it may be dealt with during capture unless it is received after 31 December following the end of the return year.

On receipt of the taxpayer amendment the correspondence must be stamped with the date of receipt.

Where the original return is held in the office / area dealing with the amendment, all taxpayer amendments should be linked with the taxpayer’s original return before processing. Where the original return is not held in the office / area dealing with the amendment, the amendment should be processed then stored in post batches. In all cases, select the SA Note (Amendment to (year) SA return re (details) filed in (batch/tax return)) from the SEES Notes Paster.

Note: A batch identifier history, available within function MAINTAIN RETURN SUMMARY from April 2007, will display the previous logging / location details of a return. On each occasion that a return is logged function MAINTAIN RETURN SUMMARY will be automatically updated. A [Batch History] button will be available where a return for the selected year has been logged on more than one occasion. If this button is selected, a new screen will display any previous return batch identifier, and the associated date, for the return for the year selected. However, only the latest 10 return batch identifiers will be stored; where a return is logged on more than 10 occasions, the oldest identifier will be removed from the display.

There is no facility to save a partially captured individual’s return in function AMEND RETURN. Amendments and corrections must be completed in one session and sent to the main computer. If you are unable to amend or correct the return in full you must abort function AMEND RETURN and deal with the amendment or correction when all the information is to hand.

When amending partnership returns there is a facility to store a draft return. The computer will not check for errors on the draft until you request a print of the draft Partnership Statement or attempt to fully capture the return.

You must take care when using function AMEND RETURN as any amendment which alters the taxpayer’s liability and is the result of a repair to a self calculating taxpayer’s liability or is a Revenue Calculation case, will prompt the issue of a Tax Calculation. If you amend a taxpayer’s return more than once in a day the taxpayer will receive more than one Tax Calculation with the same date showing each different attempt and the resulting liability from each amendment will be passed to the taxpayer’s account.

Note: An amendment may be received in a case which has previously been removed from SA and where the Last Year SA Return Required signal has been set. If you become aware that the amendment brings the case back within the SA criteria, you should reactivate the dormant SA record. For further information refer to the Action Guide ‘Return Amendments: Last Year SA Return Required Signal Already Set’ (SAM124068).

If a Section 9A enquiry has commenced or has taken place for the year of the return the amendment must be passed to the Compliance Manager before processing.

A return may only be amended in the office with processing responsibility.

While dealing with an amendment, you may become aware that enforcement proceedings are in progress, if there is a reduction in the liability you must advise the Debt Management office accordingly.

Other amendments to return details

As well as covering the handling of taxpayer amendments, this section of the manual also covers the following occasions when

  • You should use function AMEND RETURN for Individuals and Partnership returns to

    • Repair obvious errors that come to light after processing
    • Correct errors made when keying in the details in a previous version of the return
    • Enter Source references where not entered previously or to correct the source reference entered where it does not match that held on the SA taxpayer record

    And, for returns filed online

    • Enter Source references
  • You may need to change the return details entered in TSS for Trust returns to

    • Repair obvious errors that come to light after processing
    • Correct errors made when keying in the details in a previous version of the return
  • You may need to amend the return charge for Tax Return for Trustees of Registered Pension Schemes cases to

    • Repair obvious errors that come to light after processing
    • Correct errors made when calculating the liability manually when processing a previous version of the return