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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
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Returns: returns work lists: w051 daily returns review: ceased date set - decommissioned from April 2012

This work list was decommissioned from April 2012.

Creation of a work item

A work item will be created and entered on the ‘Daily Returns Review: Ceased Date Set’ work list when a return is captured and a cessation date is shown for one of the following

  • A sole trading source
  • A partner source
  • A partnership trade source

Where there is a sole trader to partnership or partnership to sole trader change during the return year, the partnership return should show the date of change (commencement or cessation).

An entry on the work list will appear simultaneously in the office with processing responsibility and the office with technical responsibility.

Review of the work item

  • Where the business commenced, or is deemed to have commenced, before 6 April 1994 and has now ceased, an Inspector should consider the implications of transitional overlap relief or overlap relief.

Where the business clearly commenced after 5 April 1994 and has now ceased, all years should be reviewed for the implications of overlap relief.

There is a potential loss of tax if this review is not made. For this reason a work item will be allocated to the Clerical Caseworker user role in the office with technical responsibility. At the same time a work item will be allocated to the Clerical Processing Officer in the office with processing responsibility in order that the ‘Last Year for SA Return Signal’ can be entered on the SA record to prevent unnecessary returns from being issued in future years.

Action in the office with technical responsibility

You should

  • Request loan of any papers required, if not co-located
  • On receipt of the papers, refer it to a technical Inspector to review for transitional overlap relief or overlap relief adjustments
  • On receipt of instructions

    • Return the papers to the office with processing responsibility, drawing attention to the Inspector’s instructions
    • Delete the work item manually from the work list. Do not use function RE-ALLOCATE CASES to transfer the work item to the office with processing responsibility

Action in the office with processing responsibility: Cessation of individual’s trade source

Where the individual’s trade source has ceased, you should

  • Enter the date of cessation against that source on the SA taxpayer record
  • Consider whether future SA returns are required. If not, reduce any payments on account for the year following the final year shown by the Last SA Return Required signal to nil and follow the guidance at SAM121311 to deal with any returns which may have been issued incorrectly
  • Delete the work item manually from the work list, but only when all aspects that caused the item to be created have been cleared 
  • Amend the Taxpayer Return Profile, as necessary

When the papers are received with instructions from the office with technical responsibility

  • Nominate a new main source, if necessary, and respond to any transfer prompt

Action in the office with processing responsibility: Cessation of partnership’s trade source

  • Enter the date of cessation against that source on the SA taxpayer record
  • Consider whether future SA returns are required. If not, follow the instructions at SAM121311 to make the SA record dormant
  • In the exceptional case of a partnership with multiple trade sources, enter details of another continuing trade on the SA record
  • Update each partner’s record with the date the partnership ceased
  • Delete the work item manually from the work list, but only when all aspects that caused the item to be created have been cleared 

When the papers are received with instructions from the office with technical responsibility

  • Update each partners record to show

    • The revised share of partnership profit and liability for the relevant year(s)