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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Returns: returns work lists: w025 fully captured / unlogged return (Action Guide)

From March 2015, existing and new worklist items will be cleared automatically.

Where there is an entry on the ‘Fully Captured / Unlogged Return’ work list follow steps 1 - 10 below.

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

1. 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
2. Review SA Notes to check for the reason why the return was unlogged. If there is no SA Note, obtain the original return. You have to review all details on the taxpayer record. If you have the unlogged return and screen prints of a Draft Internet return available also, any pencil notes made on that return may help you identify changes that were made to the taxpayer record
3. Use function VIEW TAXPAYER DESIGNATORY DETAILS to check personal details held on the SA record with the latest information on the return. Correct any details that were incorrectly amended as a result of the return capture. In particular review
  * All addresses held on the record
  * Taxpayer’s telephone number
  * Sources
  * Signals
  * Agent details
4. Use VIEW REPAYMENT to check whether a repayment is in the process of being made or has been made on the incorrect return. You may need to cancel the repayment or invoke the over-repayment procedures. Detailed advice is available in business area ‘Repayments’
5. Use function MAINTAIN RETURN PROFILE to check the supplementary pages entered in the profile on the SA record with the latest information on the return. Correct the profile as necessary
6. Where a balancing payment has been transferred to PAYE for recovery through a coding restriction, use PAYE Service Functions ACCOUNTING and CODING to
  * Review and update the PAYE record
  * Amend the Accounting screen in respect of the underpayment only
  Note: The case will also be entered on the ‘Reduction of Amount Coded Out’ work list. Use function WORK LIST CASES or function SELECTED CASE to delete the work item from that list
7. Where an enquiry into the return, which has now been unlogged, has been opened
  * Close the enquiry, for which you now have no basis
  * Use function AMEND TAXPAYER SIGNALS to review the Free Format Notes field
  * Where an entry regarding the enquiry is present, update that entry. Further detail is available in section ‘Risk and Enquiry’, in business area ‘Compliance’
8. Also in function AMEND TAXPAYER SIGNALS
  * Reset the Inhibit Auto Reallocation signal to ‘N’
  * Reset the No Repayment signal to ‘N’, if appropriate
9. Review the papers thoroughly for any other matters arising from the return that must now be corrected. For example
  * You may have passed on information to another office with processing responsibility. Where necessary, correct the advice previously given
  * Legal proceedings may have commenced. Review the papers and liaise with the office taking recovery proceedings
  * Penalties may be imposed for not submitting the return by the filing date. Ensure that the correct return has not been received. If it has, log that return promptly using function LOG RETURN, and entering the correct date of receipt
10. Use function WORK LIST CASES or function SELECTED CASE to delete the work item from the work list. Select the [Del] button