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HMRC internal manual

Self Assessment Manual

Returns: returns work lists: w016 manual issue of return: RLS signal (Action Guide)

Where the reason for the entry on the ‘Manual Issue of Return’ work list is because a later address has been found for a case which was previously RLS (identified where the entry against ‘RLS’ on the work list is blank), follow steps 1 - 6 below.

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

1. If the bulk issue of returns has taken place, and you are satisfied that there is no other inhibition to automatic issue of the return, use function RECORD RETURN REQUEST to issue a return for CY-1. Any of the following signals present on the SA record will inhibit automatic issue
  * Manual Return
  * Welsh Language
  * Deceased
2. Otherwise, check the SA record for a later address. The address has been updated, the case removed from the ‘RLS’ work list, and entered on this list. The following functions are available
  * MAINTAIN CAPACITY (available direct from the function menu) (capacity details)
  * VIEW COMMUNICATION NAME AND ADDRESS (communication details)
  * VIEW TAXPAYER DESIGNATORY DETAILS (taxpayer’s base address)
  * MAINTAIN TRADE (business address)
3. Use function MAINTAIN RETURN PROFILE to establish the supplementary pages that are required with the return
4. Prepare the relevant type of return using the correspondence name and address (SAM120015), and enclose all the relevant supplementary pages
5. If you have prepared the return for annual bulk issue
  * Hold the return with other returns to be issued manually
  * You may want to use function SET B/F DATE to b/f the work item and make a B/F Note of the action taken
  * Prior to issue, use function RECORD DATE OF CLERICAL ISSUE to enter the date of issue on the SA record (the function allows you to enter a date up to 5 days later than today’s date). The work item will be deleted automatically
6. If you have prepared the return after 5 April in the return year, check to see if late filing/daily penalties have been imposed
  If so, and you accept that an original return was not correctly served
  * Use function VIEW/CANCEL PENALTIES to cancel the penalty/ies (to cancel penalties for 2009-2010 and earlier, use function AMEND/FIXED PENALTIES)
  Note: This action must be taken before using function RECORD DATE OF CLERICAL ISSUE
  * Use function RECORD DATE OF CLERICAL ISSUE to record the date of issue on the SA record and whether or not Failure to Notify applies, only where the issue relates to
  * The late issue of an original return
  * The re-issue of a return when the original was not served (for example RLS cases)
  * Make an SA Note stating the date of re-issue and the reason why it was accepted that the original return was not served
  The work item will be deleted automatically