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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: viewing and amending short tax returns

Background

The Short Tax Return (SA200) is a simpler version of the Main Tax Return (SA100). It contains a limited number of questions so only those taxpayers whose affairs are relatively straightforward can use the form, for example some employees, pensioners, and self-employed individuals with a turnover of less than £82000.

Note: The return can be captured locally through Local Data Capture (LDC). This option might be taken in exceptional circumstances such as in a complaint case requiring immediate capture of the return, or where the nature of enclosures is such that they would be best dealt with at the time of capture.

Forms SA200 are captured using the Automated Data Capture (ADC) process, which takes place at the Netherton Processing Centre. Returns that are successfully processed through ADC need no other capture work. However, some forms cannot be processed through ADC where, for example, there are attachments that need to be dealt with. These will normally be sent to the office with processing responsibility for capture using LDC. Other returns enter ADC but fail to complete the process, for example as a result of arithmetical errors. These are part captured and added to the ‘Short Tax Return Rejections’ Work List.

Viewing a Short Tax Return (SA200)

For any return that has been fully or partly captured by ADC, you will be able to view both a scanned image of the return and the details as entered on LDC screens. If the return failed the ADC process and has subsequently been captured using LDC, there will be no access to a scanned image.

To view the scanned image of a form SA200 choose one of the following

  • Use function MAINTAIN RETURN SUMMARY. You will be able to access the scanned image by selecting the [View Short Image] button
  • Use ‘View Part Captured’ as the normal next action in the ‘Short Tax Return Rejections’ Work List. You will be able to access the scanned image by selecting the ‘View Image’ button (depicting a camera lens). The ‘View Image’ option will also be available from the ‘View’ menu bar heading
  • Use function VIEW RETURN. You will be able to access the scanned image by selecting the ‘View Image’ button (depicting a camera lens). The ‘View Image’ option will also be available from the ‘View’ menu bar heading

Note: Whenever you select to view the scanned image of a form SA200, the image produced will be that of the original return as captured by ADC. Images of amended returns will not be available. You will also not be able to access the image of an unlogged return.

To view the details of a form SA200 captured in LDC

  • Use function VIEW RETURN. The screens displayed mirror the form SA200 with added capture boxes for information that we do not request from the customer, for example boxes 2.6A and 2.6B.

Note: In function VIEW RETURN you can usea button and menu option specific to the SA200. The [View Main] option will enable you to view SA200 data displayed in the equivalent SA100 boxes. The [View Main] option will also be available from the ‘View’ menu bar heading.

Further details are available at subject ‘Viewing the Return’ (SAM124180).

Amending a Short Tax Return

To access the screens you require to amend the return

  • In function VIEW RETURN select the button with a picture of a spanner. You will be presented with the first of the AMEND RETURN screens in order to make the necessary amendments

Notes:

1. In function VIEW RETURN you can use a button and menu option specific to the SA200. The [Transform to Main] option will enable you, in the relevant cases, to convert SA200 data to a 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. The [Transform to Main] option will also be available from the ‘File’ menu bar heading.
   
2. If an amendment to an SA200 is received which includes Capital Gains pages (SA200CG) and computations, you should
  * Capture the changes to the SA200
  * Use the [Transform to Main] option to convert the SA200 data to a SA100 amendment screen
  * Capture the SA200CG details

Further details are available at subjects ‘The Amend Return Function’ (SAM124160) and ‘Dealing With Taxpayer Amendments’ (SAM124060).