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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: view and amend return: correcting keying errors made (Action Guide)

Where a mistake was made during capture of the return information, or a subsequent amendment, and a figure(s) keyed in was not as provided by the taxpayer, follow steps 1 - 21 below.

This guide is presented as follows

  Steps 1 - 7
   
  Steps 8 - 15
  Steps 16 - 18
  Steps 19 - 21

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

Individual and 1996/97 and 1997/98 Partnership returns

1. Use function AMEND RETURN to change the entry or entries to agree the details provided by the taxpayer
   
  * Do not select repair messages or enter a Customer Service Message (SAM121435) in respect of the correction(s)
2. Select Close and Exit from the File menu heading when you are sure all changes necessary have been made. You will be presented with the SAVE AMENDMENT screen
  If you want to save the changes
3. Select the [Save] button. You will be presented with the SAVE AMENDED RETURN screen for each part of the return you have changed
4. Select the Correction radio button for each change made to the return. When you have completed the SAVE AMENDED RETURN screen for all of the return changes select the [OK] button, you will automatically be returned to the menu
  If you do not want to save the changes you have made
5. Select the [Discard] button. You will exit the function and return to the menu
  If you want to check the return before you exit the function
6. Select the [Cancel] button. You will return to the AMEND RETURN screens
  Where corrections to the return are fully saved
7. Send a letter to the taxpayer where the tax liability has changed due to the correction or where Revenue Calculation was requested, stating what entry or entries you have changed to agree the details previously supplied by the taxpayer and why

Partnership returns for years 1998/99 onwards

8. Use function AMEND RETURN to change the entry or entries to agree the details provided by the nominated partner, see subject ‘Maintain Taxpayer Record: Nominated Partner’ (SAM101290), or agent
   
  * Do not select repair messages or enter a Customer Service Message (SAM121435) in respect of the correction(s)
9. Select Close and Exit from the File menu heading when you are sure all changes necessary have been made. You will be presented with the SAVE AMENDMENT screen
  If you want to save the changes
10. Select the [Full Save] button. You will be presented with the SAVE AMENDED RETURN screen for each part of the return you have changed
11. Select the Correction radio button for each change made to the return. When you have completed the SAVE AMENDED RETURN screen for all of the return changes select the [OK] button, you will automatically be returned to the menu
  If you want to save the changes as a draft version of the return if the case is currently under enquiry
12. Select the [Save as Draft] button. The changes will be stored as a draft version and you will be returned to the menu
  If the return version you have corrected was a draft version and you now want to delete the complete draft version
13. Select the [Delete Draft] button. You will exit the function and return to the menu
  If you do not want to save the changes you have made
14. Select the [Discard] button. You will exit the function and return to the menu
  If you want to check the return before you exit the function
15. Select the [Cancel] button. You will return to the AMEND RETURN screens

Trust and Estate returns

16. Use Technical Support System where available to enter the correct details and to compute the correct liability
   
17. Where the liability has changed enter the correct charge in function CREATE RETURN CHARGE
18. Send a letter to the taxpayer where the tax liability has changed due to the correction or where Revenue Calculation was requested, stating what entry or entries you have changed to agree the details previously supplied by the taxpayer and why

Manual calculation cases

19. Calculate the revised liability
   
20. Where the liability has changed enter the correct charge in function CREATE RETURN CHARGE
21. Prepare and issue a Tax calculation, together with a covering letter where the tax liability has changed due to the revision / correction, or where Revenue calculation was requested.
  Explain in your letter what entry or entries you have changed and why