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HMRC internal manual

Self Assessment Manual

Returns: view and amend return: return amendments: last year SA return required signal already set (Action Guide)

Follow steps 1 - 9 below where an amended Individuals return is received and the Last Year SA Return Required signal is already set.

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

1. Where captured using LDC, select the [View] button in function MAINTAIN RETURN SUMMARY to view the latest version of the return for the year. Where fully or partly captured using ADC, select the [View Short Image] button in function MAINTAIN RETURN SUMMARY to view the scanned image of the original return. If there is no captured return for the specified year the buttons will not be available
2. Where the [View] or [View Short Image] button is not available, (there are no captured return details for the year)
  * If the return has been logged and is awaiting capture, see subject ‘Taxpayer amendment received before original return captured’ (SAM124150) in this section
  * If an Individual’s return has been logged and the liability has been calculated manually and entered on the taxpayer’s record using function CREATE RETURN CHARGE you must refer to the return and establish why the return details could not be captured. Refer to subject ‘When To Use Function Create Return Charge’ (SAM121650) in section ‘Individuals Returns’
3. Select the button with a picture of a spanner on it, in function VIEW RETURN. You will be presented with the first of the AMEND RETURN screens
  Note: In function VIEW RETURN you can also use two button and menu options specific to the Short Tax Return (SA200). The [View Main] option will enable you to view SA200 data displayed in the equivalent Main Tax Return (SA100) boxes, and the [Transform to Main] option will enable you, in the relevant cases, to convert SA200 data to a SA100 amendment screen. Further information is available at subject ‘Viewing and Amending Short Tax Returns’ (SAM124170)
4. Make the necessary amendments to the return details in accordance with the information supplied by the taxpayer. Note: Where a taxpayer who originally self calculated has sent an amendment and has not done a full recalculation you must remove the tick in the Self - Calc box in LDC to ensure a Tax calculation is issued
5. On completion of the amendment save the amended return details by first selecting Close and Exit from the File menu heading, you will be presented with the SAVE AMENDMENT screen, then selecting the [Save] button. You will be presented with the SAVE AMENDED RETURN screen for each part of the tax return you have changed
6. When presented with the SAVE AMENDED RETURN screen you must select the Amendment radio button and enter the date of receipt of the amendment as the changes made are the result of a taxpayer amendment
7. Use function VIEW STATEMENT where a repayment has been claimed on the Individuals return to establish
  * Whether the taxpayer’s SA record shows a credit balance. If not write to the taxpayer and explain 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 taxpayer 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 papers until the 14 day period has elapsed and review the claim again
  Note: Where the most recent payment is a transfer from OAS then repayment can be dealt with immediately
8. Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to make the repayment to the taxpayer, agent or nominee
  Where the amendment brings the case back within the SA criteria
9. Reactivate the dormant SA record. The Action Guide ‘Maintain taxpayer record: dormant records: re-activating a dormant record’ (SAM101093) gives detailed advice