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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: returns work lists: w025 fully captured / unlogged return

A work item is created and entered on the ‘Fully Captured / Unlogged Return’ Work List when a fully captured return is unlogged. This will be an exceptional event, and usually because it was logged and captured against the wrong taxpayer record.

A fully captured return should not have been unlogged without agreement of the Clerical Processing Manager. This is because all amendments to the SA record and actions taken based on the wrong return must be unravelled.

When a fully captured return, that is not a partnership return, is unlogged, the SA system automatically

* Deletes all versions of the captured return information, for that return year
* Reduces any balancing charge for the return year to nil or re-instates the balancing charge to the amount previously shown on any Revenue determination for that year
* Reduces any surcharge for the return year to nil
* Restores any payments on account for the year of the return that were present before the return was captured, if they were changed by the capture process
* Restores in full any fixed penalty for non-filing of the return, which was capped following capture of the return
* Deletes any amount transferred to PAYE as a result of the return capture from the taxpayer’s account
* Sets to ‘Y’ the No Repayment and Inhibit Auto Reallocation signals
* If no return is logged or there is no Revenue determination for the year following the return year

* Reduces payments on account to nil for that year

* If a return has been logged and captured for the year following the year for which the return is unlogged or there is a Revenue determination for that next year, and a determination has not been re-instated for the year for which the return is unlogged

* Reduces payments on account to nil for the year following the year for which the return is unlogged
* A new balancing charge is created for that next year equal to the liability on that year’s return or Revenue determination

* If a return has been logged and captured for the year following the year for which the return is unlogged or there is a Revenue determination for that next year, and a determination has been re-instated for the year for which the return is unlogged

* Payments on account and balancing charge are recalculated for the year following the year for which the return was unlogged, with the total being equal to the liability on that year’s return or determination

* Any work items which were created as a result of the logging / capture of the return will be deletedThe details held on the taxpayer record 

must be corrected manually, by amending any details incorrectly amended and based on that return, for example an address. Advice on amending details held on the SA taxpayer record is available in section ‘Maintain Taxpayer Record’ (SAM101000 onwards).

Any action taken based on incorrect information must also be unravelled, for example an enquiry opened on the incorrect return must be closed because the basis for the enquiry no longer exists. The Inhibit Auto Reallocation signal and, if appropriate, No Repayment signal should be restored to ‘N’.

Surcharge

Surcharge is automatically reduced or increased by an overnight batch process when the underlying tax is reduced or increased.

Responsibility

The ‘Fully Captured / Unlogged Return’ Work List is allocated to the Clerical Processing Manager in the office with processing responsibility.

You should delete the work item manually, in function WORK LIST CASES or function SELECTED CASE, on completion of your review.