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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
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Returns: view and amend return: filing returns electronically and function amend return

Individual, Partnership and Trust returns can be filed online. Individual and Trust returns filed are always Self Calculation cases.

Individual and Partnership return details are automatically captured and for Individual taxpayers the liability is automatically recorded on the taxpayer’s SA record.

For Trust cases a paper copy will be required for calculating the tax liability because there is no facility in Local Data Capture (LDC) to capture details from Trust and Estate returns.

The captured information for Individual and Partnership returns is available for viewing in function VIEW RETURN and can be amended in function AMEND RETURN. Individual and Partnership returns filed up to 31 March 2006 using the Electronic Lodgement Service (ELS) can be identified when using function VIEW RETURN from the SUMMARY INFORMATION screen, which shows the method of capture as ‘ELS’. Individual and Partnership returns filed using the Internet show the method of capture as ‘Internet’.

Trust returns filed using ELS and using the Internet can be identified from the print out of the return.

Taxpayer amendments to Individual and Partnership returns filed online should be treated in exactly the same way as amendments to returns captured using function CAPTURE RETURN.

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

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

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

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

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

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

Note: When dealing with a taxpayer amendment to a return filed over the Internet you must remove the tick in the Self - Calc box in LDC where the taxpayer has sent an amendment but not done a full recalculation. This will ensure a Tax Calculation is issued.

Where you are dealing with entries on a ‘Returns Review’ Work List, using function AMEND RETURN to enter Source references, these changes to the record are recorded as ‘Corrections’. As there is no change to the total tax and NIC figure it will be necessary to note the figure of total tax and NIC supplied by the taxpayer as accepted.

For further information on the ‘Returns Review’ Work List see section ‘Returns Work Lists’ in this business area.