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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: view and amend return: revisions identified during review for possible enquiry (Action Guide)

Where you receive instructions to make a repair (revision) to the return following a review for possible enquiry by the reviewing officer, follow steps 1 - 18 below.

This guide is presented as follows

  Steps 1 - 12
   
  Steps 13 - 15
  Steps 16 - 18

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

Individual and Partnership returns

1. Use function AMEND RETURN to change the entry or entries in accordance with the instructions received
   
  Do not select repair messages or enter a Customer Service Message (SAM121435) in respect of the revision(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 or discard the changes made for an individual return follow steps 3 - 7 below. If you want to save or discard the changes for a partnership return follow steps 8 - 12
     
    ### Individuals
  3. Select the [Save] button. You will be presented with the SAVE AMENDED RETURN screen
  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
  7. Send a letter to the taxpayer where the tax liability has changed due to the revision or where Revenue Calculation was requested, stating what entry or entries you have changed and why
     
    ### Partnerships
  8. Select the [Full Save] button if you want to save the changes. You will be presented with the SAVE AMENDED RETURN screen
  9. 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
  10. Select the [Save as Draft] button if there are still points under enquiry. You will exit the function and return to the menu
  11. Select the [Discard] button if you want to discard all the changes you have made this session. You will exit the function and return to the menu
  12. Select the [Cancel] button if you want to check the return before you exit the function. You will return to the AMEND RETURN screens

Trust and Estate returns

13. Use Technical Support System where available to enter the details in accordance with the instructions received
   
14. Where the liability has changed enter the correct charge in function CREATE RETURN CHARGE
15. Send a letter to the trustee where the tax liability has changed due to the revision or where Revenue Calculation was requested, stating what entry or entries you have changed to agree the details previously supplied by the trustee and why

Manual calculation cases

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