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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: return amendments: when to use function create return charge

There are 8 situations where on receipt of an amendment to the return the taxpayer’s liability should be calculated manually and the resulting liability entered on the taxpayer record using function CREATE RETURN CHARGE.

The situations are where

| 1. | Whilst entering the amended return details in function AMEND RETURN the computer displays the message ‘No calculation has been performed. A manual computation is required’ | || | 2. | The amendment is to a part year return for the year of permanent cessation received in the year the taxpayer ceases | | 3. | The amendment is to a return received in a bankruptcy case where there is a need to enter pre and post insolvency liabilities for the same year | | 4. | Function CREATE RETURN CHARGE was used to enter the previous return charge because the automatic calculation would have been incorrect | |   | Or | |   | The taxpayer amendment to be dealt with would now make the automatic calculation incorrect | | 5. | An amended return is received and | |   | * There is a cross in the box which shows the taxpayer wants to transfer transitional or surplus allowances
 
And  | |   | * Exceptionally the surplus is reduced and will not be withdrawn from the spouse or civil partner | | 6. | An amendment to a Trust return is received | | 7. | An Inspector has authorised a request not to capture the return details | | 8. | An amendment to a Tax Return for Trustees of Registered Pension Schemes is received |

Further information is available for situations 1 - 4 and 6 and 8 in subject ‘Dealing with taxpayer amendments’ (SAM124060).

Further information is available for situation 5 in subject ‘Amended returns where allowances transferred to spouse’ (SAM124020).

For the actions to take in the above situations the following Action guides are available in this section.

Situation Subject Reference
     
1 ‘Return amendments: Computer calculation is incorrect’ SAM124066
2 ‘Taxpayer amendments (Individuals and Partnerships): Basic action’ SAM124071
3 ‘Return amendments: Bankruptcy cases’ SAM124064
4 ‘Return amendments: Computer calculation is incorrect’ SAM124066
5 ‘Amended returns where allowances transferred to spouse or civil partner’ SAM124021
6 ‘Amending Trust returns’ SAM124062
7 ‘Return amendments: Computer calculation is incorrect’. Note: The actions are the same for cases where the computer calculation is incorrect and where the Inspector has authorised a request not to capture the return details SAM124066
8 ‘Return amendments: Pension Scheme Tax return’ SAM124069