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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Returns: view and amend return: taxpayer amendment received before original return captured (Action Guide)

If you receive a taxpayer’s amended return before the original return has been captured follow steps 1 - 9 below.

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

Initial action 

1. Individual and Partnership returns
   
  * Use function MAINTAIN RETURN SUMMARY to check if the return has been captured
  * There will be Individual return cases where the return is logged, but the liability has been calculated manually and entered on the taxpayer record using function CREATE RETURN CHARGE. As a double check to see if the return has been dealt with
  * Use function CREATE RETURN CHARGE to check if the return charge (liability) has been entered on the record
  * Select the [Exit] button when you have checked the screen
2. Trust and Estate returns and Pension Scheme returns
  * Use function CREATE RETURN CHARGE to check if the return charge (liability) has been entered on the record
  * Select the [Exit] button when you have checked the screen
3. If an Individual or Partnership return has been logged and captured or there is a charge on the record, see subject ‘Taxpayer amendments (Individuals and Partnerships): Basic action’ (SAM124071)
  If a Trust return has been logged and the liability entered on the record see subject ‘Dealing with taxpayer amendments’ (SAM124060)

The remainder of this guide is presented as follows

  Step 4
   
  Steps 5 - 8
  Step 9

Amendment received on or before 31 December following end of return year and the original return has not been captured or there is no charge on the record

4. Use function CAPTURE RETURN or for Trust and Estate returns Technical Support System TSS to capture the original return incorporating the taxpayer’s / trustees amended details as if they formed part of the original return
   
  Or
  Where applicable calculate the liability manually and use function CREATE RETURN CHARGE to enter the liability for the year on the record incorporating the taxpayer’s amended details as if they formed part of the original return

Amendment received after 31 December following end of return year and the original return has not been captured or there is no charge on the record

| 5. | Use function CAPTURE RETURN or TSS to capture the original return details or, where applicable calculate the liability manually from the original return details. You may repair any obvious errors or mistakes identified as long as the result of your repairs does not increase the taxpayer’s self assessment (This content has been withheld because of exemptions in the Freedom of Information Act 2000) , or where the liability is increased (This content has been withheld because of exemptions in the Freedom of Information Act 2000) , a repayment is still due. Do not incorporate any of the taxpayer’s amended details | || | 6. | In a Revenue Calculation case or where you have made repairs to a self calculating taxpayer’s return you should enter a Customer Service Message (SAM121435) in function CAPTURE RETURN, TSS or on the manual Tax Calculation advising the taxpayer that the amendment has been received and will be dealt with as soon as possible | | 7. | Where repairs to the original return would have increased the taxpayer’s self assessment (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and no repayment is due, you must capture the original return or calculate the liability manually without those repairs (and amended details) | | 8. | In a Revenue Calculation case you should enter a Customer Service Message in function CAPTURE RETURN, TSS or on the manual Tax Calculation advising the taxpayer that you have | |   | * Identified an entry or entries that require revision and that you will deal with the revision(s) as soon as possible
 
And | |   | * Received the taxpayer’s amended details and will deal with these when you revise other entries |

The next available day

9. Use function AMEND RETURN, TSS or CREATE RETURN CHARGE to enter the revised liability following the amendment to the return