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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: w024 duplicate return logged ..... (Action Guide)

Where there is an entry on the ‘Duplicate Return Logged - Original Already Logged or Captured’ work list follow steps 1 - 20 below.

The Action Guide is presented as follows

  Steps 1 - 6
   
  Steps 7 - 14
  Steps 15 - 17
(‘Attempt to log & already captured’ or ‘Attempt to capture & already captured’) Steps 18 - 20

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

Internet - Return already logged/capt’d

|   | ### For an Individual return | || | 1. | In the initial SA screen | |   | * Select ‘Return’ from the top tool bar | |   | * Select ‘View Return’ | |   | * Enter the UTR and year of return you wish to view
 
And | |   | * Select version ‘99’ to view the draft online version of the return | |   | Note: If the original return has incorrectly already been unlogged, you will not be able to view and print the Draft Internet version of the return. In these circumstances you should email the BusinessUserSupport, SA (PTCPP) mailbox for advice | |   | * Take screen prints of the Draft Internet version of the return for reference | |   | Note: This action is required because the ‘Previous’ and ‘Next’ menu options are not available to switch between viewing the original and Draft Internet return. To view the original paper return you have to exit the draft version and enter your request to view the original again | | 2. | If you are unable to view the draft online version of the return | |   | * Check the SA record to see if an enquiry has already been opened into the original return. If so, go to step 3. If not, go to step 4 | | 3. | In these circumstances you should inform the Enquiry Officer that a draft online return has been received. The Enquiry Officer will clarify the position with the taxpayer | | 4. | Re-log the return using the original date of logging to enable the draft version (version ‘99’) to be viewed again

     
    ### For a Partnership return
  5. As there will be no version ‘99’ of the return in LDC, a print of the full return can be taken from the IR Portal. This need not be retained in the recordsas the full submission will be available on the IR Portal (see subject ‘Identifying and viewing a return filed online’ (SAM126070)
     
    ### For a Trust and Estate return
  6. Work items on this work list can be deleted without further review. See SAM125050 for further details

In all cases

7. In function WORK LIST CASES
   
  * Select the entry that you want to work
  * Select the [View] button. You will be taken to function SELECTED CASE, to see all available details on the work item
  * Make a note of details, if required
8. Have the return or returns for the relevant return year to hand. Note: This could, for example, be screen prints from a draft online return and the original LDC screen, or it may be necessary to retrieve a paper return from storage
9. Where you have two returns, check that both returns refer to the same taxpayer
10. Where the record shows that a nil return charge has been created for the year following the guidance for ‘Making a record dormant’ at SAM101092, you must follow the guidance ‘Reactivating an SA year’ Action Guide (SAM120121onwards) to unlog the nil return charge and amend the filing dates
  Note: For 2012-13 onwards, check if a notice to file has been formally withdrawn and a return has now been filed. If so, it will be treated as an unsolicited return so late filing and payment penalties will not be charged but if it has been filed 30 days and 12 months after the date of the withdrawal notice, and the return shows SA criteria the case may need to be reported to Compliance to consider failure to notify penalties.
11. If, exceptionally, the original return does not relate to this taxpayer
  * Use function UNLOG RETURN to unlog the return
  Note: If the return has been fully captured, obtain agreement of the Clerical Processing Manager before unlogging the return. This is because the case will appear on a work list directed to that officer, who will then have to review the taxpayer record and unravel any action taken following capture of that return
  * Use function WORK LIST CASES or function SELECTED CASE to delete the work item from the work list. Select the [Del] button
  Notes: It is important to note that
  a: Where you are taking action after 31 October, you should amend the paper filing date in ‘Return Summary’ from 31 October to the date you are taking action to avoid late filing penalties being incurred.
  b: Where taking action over a weekend, the date should be amended to the following Monday, or Tuesday if it is a Bank Holiday weekend.
  * Log and capture the original return under the correct UTR (Unique Taxpayer Reference)
  * Log and capture the second return under this UTR (if there is a draft online version, this will have been unlogged so must be logged / captured in the usual way)
12. If the second return does not relate to this taxpayer
  * Use function WORK LIST CASES or function SELECTED CASE to delete the work item from the work list. Select the [Del] button
  * Log and capture the second return under the correct UTR (if there is a draft online version, the information submitted cannot be corrected so the return must be logged / captured in the usual way)
13. If neither Step 11 nor 12 applies
  * For Draft online returns follow step 14
  * For all other cases follow the advice contained in the appropriate section below
14. Where the second return is different to the original, and treated as an amendment
  * Use function AMEND RETURN to capture details of the amended return
  * Use function WORK LIST CASES or function SELECTED CASE to delete the work item from the work list. Select the [Del] button
  ### For draft online returns only
  * Write to the taxpayer, using stock letter SA601, to confirm that the return filed online has been accepted as an amendment to a paper return already received
  * Make an SA Note of your action

Attempt to log and already logged

| 15. | Where the returns are identical, decide which is the correct date of receipt of the return from this taxpayer. Note: This will usually be the return which was received first but no further action is required if an online has already been processed, and the date of receipt of the paper return is earlier and is after the normal paper filing date | || |   | * If both are paper returns, go to step 17 | |   | * If the second return is a paper return and the first return is an online return, and the paper return would strictly attract a late filing penalty, take no action regarding the returns. Write to the taxpayer, using stock letter SA601, to advise that a return is already held, so the paper return now received has not been processed. Make an SA Note of your action | |   | * If the first return is a paper return which was filed late and the second return is an online return, as long as the paper return has been logged (even if not yet captured), the online return is still the second return. You should write to the taxpayer using stock letter SA601 advising them of this
 
The SA601 explains that because their paper return has been logged, it cannot be superseded by a later online return and that they are still liable to be charged a penalty for filing a late paper return. Make an SA Note of your action | |   | * If the second return is a paper return which was not filed late and the first return is an online return, go to step 17 | | 16. | Use function MAINTAIN RETURN SUMMARY to amend the date of receipt, if necessary | | 17. | Use function WORK LIST CASES or function SELECTED CASE to delete the work item from the work list. Select the [Del] button |

Already captured

Where the reason for inclusion on the list is shown as either ‘Attempt to log & already captured’, or ‘Attempt to capture & already captured’, follow Steps 18 - 20 

| 18. | Decide whether | || |   | * There has been an attempted duplicate logging
 
Or | |   | * The second return is an amendment to the first | | 19. | Where there has been an attempted duplicate logging | |   | * Decide which is the correct date of receipt of the return from this taxpayer | |   | * Use function MAINTAIN RETURN SUMMARY to amend the date of receipt, if necessary | |   | * Use function WORK LIST CASES or function SELECTED CASE to delete the work item from the work list. Select the [Del] button | | 20. | Where the second return is an amendment to the first | |   | * Follow step 14 |