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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Returns: view and amend return: standard messages

The text content of the Tax Calculation (SA302) is made up of standard messages, repair messages (revisions), Customer Service messages and the calculation of liability.

The standard messages differ according to the circumstances of the case.

In contrast to repair reasons and Customer Service messages, standard messages are generated automatically.

For example: Where the return is the first captured for a Revenue Calculation or Self Calculation case and the return contains 1-5 Repair or Customer Service messages, the following message is automatically printed on the Tax Calculation (SA302)

‘Thank you for your Tax Return. I enclose my tax calculation which includes the revisions listed on the back of this page. These are reflected in the attached calculation.’

The standard messages are available to view in function VIEW RETURN only. They are displayed following the Customer Service messages in the CUSTOMER SERVICE MESSAGES screen.

Note: Standard messages are set up by the computer before it selects cases in which an SA302 is required. The fact that a standard message is displayed does not therefore mean the taxpayer has been issued with an SA302.