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HMRC internal manual

Self Assessment Manual

Returns: view and amend return: the amend return function

Only staff in the office with processing responsibility allocated the appropriate user role will be able to amend a return.

It is important to note that the computer will not prevent two people requesting the AMEND RETURN function at the same time but it will only allow one set of details through to the main computer to update the taxpayer’s record.

In addition, if the taxpayer’s record is changed in any way between the time the return is requested for viewing and the time at which the amendment is completed, the amendment will be lost.

Note: In function VIEW RETURN you can usea button and menu option specific to the Short Tax Return (SA200). The [Transform to Main] option will enable you in relevant cases, to convert SA200 data to an SA100 amendment screen. This should be used where the taxpayer has sent in an amendment that puts them outside the criteria for a form SA200. Further information is available at subject ‘Viewing and Amending Short Tax Returns’ (SAM124170).

Take care where there is other work to do on the taxpayer record in addition to the amendment to the return details. For example if a change of address is also required, amend the address on the record before the return is requested for viewing or after the amendment is completed.

Function AMEND RETURN works in the same way as function CAPTURE RETURN with the following exceptions

  • The function does not have a local store facility for individual returns or for 1996-97 or 1997-98 partnership returns. Amendments and corrections must be completed and sent to the main computer or aborted and dealt with later
  • For 1998-99 and subsequent years partnership returns, the function has the facility to store a draft return
  • Some information from the main computer system will be displayed in the SUMMARY INFORMATION screen, for example the date the version of the return was captured
  • Repairs done during capture or a previous amendment, and therefore already notified to the taxpayer, are not shown
  • The function will not trigger an automatic repayment. If there is an overpayment, as a result of the amendment or correction the refund should be made using function ISSUE REPAYMENT FROM OVERPAID BALANCE

For Individual returns, a Tax Calculation and Revision Notice will be issued in the same circumstances as for capture unless

  • There is no date of amendment entered

And

  • There is no change in liability

Although there is no amendment date and no change in liability, any new or changed entry is recorded on the taxpayer’s record.

If the function is used to revise obvious errors or to make the return details on computer match the taxpayer’s return, for example where a keying error was made

  • Do not enter a date of amendment but save the changes as corrections

When saved and only corrections have been made a Tax Calculation will be issued automatically if

  • The liability has been changed

And

  • Automatic calculation is possible

And

  • The taxpayer has requested a Revenue Calculation

The Revenue (Tax) Calculation will include the words ‘For reasons explained in my letter…’, you should not therefore select repair messages or a Customer Service Message (SAM121435) when dealing with corrections, but include any messages in the follow up letter.

A tax calculation will also be issued automatically where a return, or an amendment to a return, containing a self calculation is repaired and this results in a change to the self calculated figure.

You should also save as corrections Revenue amendments which do not affect the liability, for example where you use AMEND RETURN to enter a Source reference.