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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 the return

What to use Function VIEW RETURN for

You should use function VIEW RETURN to

  • View Individuals return details captured using Local Data Capture for a Main Tax Return (SA100) or Short Tax Return (SA200), or captured using Automated Data Capture (ADC) for a SA200, and Standard Accounts Information from a 1996-97 or 1997-98 Partnership return captured using function CAPTURE RETURN
  • View 1998-99 and subsequent years partnership return details where captured or stored as a draft return

And

  • View the calculation for an Individual taxpayer

In addition

  • There aretwo button and menu options specific to the SA200. The [View Main] option will enable you to view SA200 data displayed in the equivalent SA100 boxes, and the [Transform to Main] option will enable you, in relevant cases, to convert SA200 data to an SA100 amendment screen. Further information is available at subject ‘Viewing and Amending Short Tax Returns’ (SAM124170)
  • There is also a button and menu option specific to the SA100, where the SA100 has been filed online. The [View Attachment] option will enable you to view attachments which have been filed online with a return. Further information is available at business area ‘Returns’, section ‘Filing Returns Online’, subject ‘Identifying and Viewing A Return Filed Online’ (SAM126070)

When are return details available to view?

When function CAPTURE RETURN is used to enter return details the return is normally available for viewing the following day. When function AMEND RETURN is used to update the return details, the updated details are available immediately for viewing.

Versions available to view

The function displays as versions, all the return details as captured or amended, for example the original captured return is shown as version 1 and subsequent amendments are numbered 2, 3, 4 onwards. Note: Whenever you select to view the scanned image of 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.

If the latest changes made to a 1998-99 or subsequent years partnership return have been stored as a draft the screen header will show ‘Ver:DRAFT’. No version number is allocated until the draft is fully saved.

On accessing function VIEW RETURN the following message is displayed if a draft return is stored: ‘PLEASE NOTE: the Partnership Return you have asked to view is a DRAFT return only’. You must acknowledge this message before you can continue to view the partnership return screens.

Notes:

1. If the original return is captured successfully but the return is amended in such a way that the automatic calculation would be incorrect, function CREATE RETURN CHARGE is used to enter the amended liability. Function VIEW RETURN will display the original captured return details, there will be nothing to show that function CREATE RETURN CHARGE has been used
   
2. If a version of a return has been unlogged, that version and any previous version is not available for viewing but is counted by the computer. When the return is subsequently captured the computer allocates the next version number after the previously unlogged version.
  For example, version 1 of a captured return is unlogged as it is found to be unsatisfactory. On receipt of the satisfactory return the details are captured, the computer will allocate 2 as the version number and this will be the earliest version you can view for the year

What the screens show

The screens look exactly the same as the CAPTURE RETURN function screens and show

  • The calculation where available
  • Which fields have been accepted or repaired
  • Messages entered when the return was captured or amended and the standard messages (SAM124125) shown on the Tax Calculation or Revision Notice

Note: The information captured from a return is limited to essential information and this will affect the extent to which the function can be used in dealing with taxpayer enquiries without reference to the paper return.

Viewing the Tax Calculation

Formats available

The calculation, where available, can be viewed in three formats as follows

For years 1999-00 and later

  • SA302, the equivalent to the tax calculation issued to the taxpayer
  • Taxable Income, a summary showing how the taxpayer’s total income has been allocated to each rate band
  • Income Types, a summary of the income types from each set of supplementary pages

For years 1998-99 and earlier

  • Return working sheet format
  • Tax Calculation (SA302), full version format, which includes all possible entries on the SA302. If you choose to print this format of the calculation the printed version will exclude the non mandatory 0.00 (zero) entries
  • Tax Calculation (SA302), shortened version format. This format will omit certain entries where the amount is 0.00 (zero). Those 0.00 entries remaining are mandatory entries

Version of Tax Calculation issue to taxpayer

The version of the Tax Calculation issued to the taxpayer by the computer is the equivalent of the shortened version available to view.

Taking a print of the calculation

If you choose to print a version of the calculation it is recommended you note on the printout, the taxpayer’s name, tax reference, tax year, version number and any other details which will help you identify to which taxpayer the print out refers.

Viewing the Tax Calculation in self calculation cases

When you view the calculation in a self calculation case, processed without repair, the computer displays the message ‘The figures in some boxes in this calculation may have been adjusted to agree the taxpayer’s self calculation’. If the figures have been adjusted, the calculation displayed will not add up.

This is because the calculation you view is the computer calculation not the taxpayer’s calculation if the taxpayer’s figure of Total Tax and NIC (boxes 1 and 2 of the Tax Calculation Summary page TCS 1) has been accepted. In cases where the taxpayer’s figure of Total Tax and NIC has been accepted the taxpayer’s figure replaces the computer calculated amount. The computer then applies a formula to some of the amounts in its calculation to make them agree the taxpayer’s figure.

Boxes that may contain adjusted figures are

Year Box number Box description
     
2007-08 A208 + A213 Income tax due, after allowances and reliefs
2006-07 (c7.49 + c7.54 + c7.55) or w74  
2004-05 and 2005-06 c7.49 or w74  
2003-04 c7.47 or w72  
2002-03 c7.49 or w74  
2001-02 c7.47 or w72  
2000-01 c7.52 or w71  
1999-00 C11.43  
1998-99 and earlier W47 or L69 or G64  
     
2007-08 A214 Capital gains tax do you due
     
2006-07 C7.61  
2004-05 and 2005-06 c7.59  
2003-04 c7.57  
2002-03 c7.59  
2001-02 c7.57  
2000-01 c7.62  
1999-00 C11.67  
1998-99 and earlier G56  
     
2007-08 A209 Class 4 NIC
     
2004-05 to 2006-07 C7.50 or w75  
2003-04 c7.48 or w73  
2002-03 c7.50 or w75  
2001-02 c7.48 or w73  
2000-01 c7.53 or w72  
1999-00 C11.59  
1998-99 and earlier W49 or L71 or G66  
     
2007-08 A216 Tax paid at source
     
2006-07 C7.57 or w80  
2004-05 and 2005-06 c7.55 or w80  
2003-04 c7.53 or w78  
2002-03 c7.55 or w80  
2001-02 c7.53 or w78  
2000-01 c7.58 or w77  
1999-00 C11.63  
1998-99 and earlier W53 or L75 or G70  
     

In addition the taxpayer’s figure of Total Tax and NIC due is displayed instead of the computer calculated amount

  • For 1998-99 and earlier in box W56 or L78 or G74
  • For 1999-00 box C11.68
  • For 2000-01 box c7.63
  • For 2001-02 box c7.58
  • For 2002-03 box c7.60
  • For 2003-04 box c7.58
  • For 2004-05 and 2005-06 box c7.60
  • For 2006-07 box c7.62
  • For 2007-08 box A215

In cases up to and including 1999-00, where the return has been repaired, the computer may also replace any of the figures above due to the different way the LDC and main computer system calculations apply the rounding rules. For example an entry of £3.988 will be rounded to £3.98 in LDC and £3.99 in the main system. In most cases the adjustment will only be £0.01 pence in box W47 (L69 or G64) and box W56 (L78 or G74) for 1998-99 and earlier, box C11.43 for 1999-00.

1996-97 returns only

For 1996-97 returns, the adjustment to the figures may be greater where the self calculating taxpayer has calculated Class 4 NIC is due but the computer calculates Class 4 NIC is not due. This may happen because when the computer calculated amount is zero, there is no error message for 1996-97 returns to advise you during capture that the Class 4 NIC amount entered does not agree the computer calculated amount, resulting in the box 18.3 figure being repaired to the computer calculated amount in error.

In cases where the box 18.3 figure is repaired, the computer calculation will show the box 18.3 figure excluding Class 4 NIC as calculated, but the main computer system will enter the taxpayer’s figure of Class 4 NIC in the calculation at box W49. This will result in the computer calculation and the Tax Calculation SA302 showing figures that do not add up.

The main reason why the computer calculates Class 4 NIC is not due and the taxpayer calculates an amount is due, is where the taxpayer has entered an amount equal to the profit chargeable to Class 4 NIC in one of the adjustment boxes, for example box 3.91, and entered an amount of Class 4 NIC due in box 3.92. Where this is the cause of the problem you should delete the entry, (do not show as a repair), from the ‘Adjustments to profit chargeable to Class 4 National Insurance Contributions’ box and advise the taxpayer by letter of the action taken.

All years up to and including 1998-99 - where computer could not calculate liability

Where return details have been captured but the computer was unable to calculate the liability as a combination of the four basic calculations was required, you are able to view the captured return details but a request to view the calculation will be denied as no calculation is stored on the computer.

Note: SA will handle four basic calculations:

  • Standard Income Tax and Class 4 National Insurance Contributions
  • Capital Gains Tax, Income Tax and Class 4 National Insurance Contributions
  • Income Tax and Class 4 National Insurance Contributions for taxpayers with life assurance gains and / or lump sum compensation payments chargeable under Section 148 ICTA 1988
  • Income Tax and Class 4 National Insurance Contributions for non resident taxpayers

If a combination of these is required, return details should be captured in LDC but the computer will not carry out the calculation. In these cases the liability must be calculated manually and the liability entered on the taxpayer’s record using function CREATE RETURN CHARGE.

In such a case to view the liability for the return year it will be necessary to use function VIEW STATEMENT.