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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
Updated
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Returns: view and amend return: return amendments: pension scheme tax return (Action Guide)

Where you receive an amendment to a Tax Return for Trustees of Registered Pension Schemes, follow steps 1 - 18 below.

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

This guide is presented as follows

  Steps 1 - 12
   
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)   Steps 13 - 18

Amending the Pension Scheme return

1. Use function VIEW STATEMENT to check if a charge (liability) has been entered on the record
   
  If the liability has not yet been recorded see subject ‘Taxpayer amendment received before original return captured’ (SAM124150)
  If the liability has been entered on the record
2. Check for any changes to the name and address of the trustee on the return
3. Use Technical Support System (TSS) to enter the amended return details
  Note: Ensure that you enter the trustee’s amended name and / or address where applicable
4. Put the amended return on one side to await the output from TSS
  Action on receipt of output to trustee
5. Separate the ACTION REQUIRED FOLLOWING DATA CAPTURE printout and put it to one side
6. Attach the letter to the Tax Calculation
7. Issue the documents to the trustee
  Action on receipt of ACTION REQUIRED FOLLOWING DATA CAPTURE printout
8. Use function CREATE RETURN CHARGE to enter the revised liability on the pension schemes SA record using the details shown on the printout
9. If the printout indicates that a repayment has been claimed see section ‘Issue Repayment’ (SAM10000 onwards) in business area ‘Repayments’ for more information
10. 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) in section ‘Trust Returns’ for more information
11. If the printout indicates that the return contained a claim to reduce payments on account refer to section ‘Claim to Adjust Payments on Account’ (SAM1000 onwards)
12. File the printout with the return for future reference and to deal with any queries arising from any repairs made to the return

Repairs to amended Pension Scheme returns after 31 December and a repair is identified which would increase the liability and no repayment is due

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

|   | If you are dealing with an amended Pension Scheme 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 | | 13. | Enter the amended return details in TSS without those repairs, you will need to over-ride error messages displayed and accept the figures supplied | | 14. | Enter the liability on the taxpayer record using function CREATE RETURN CHARGE | |   | Then, the following day or next available day | | 15. | Use TSS to calculate the liability using the figures following repair | | 16. | Use function CREATE RETURN CHARGE to enter the revised liability following the amendment to the returns | | 17. | Issue the revised Tax Calculation to the Trustee or agent | | 18. | Now follow steps 9 - 12 above |