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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Returns: returns work lists: w054 weekly returns review: liability unlikely

A work item will be entered as LIABILITY UNLIKELY on the ‘Weekly Returns Review’ Work List when

 

  • A captured original return

    • Shows liability to tax and / or Class 4 NIC

    And

    • An LU YEAR is set on the SA taxpayer record

    Or

  • A captured amended return

    • Shows liability to tax and / or Class 4 NIC

    And

    • An LU YEAR is set on the SA taxpayer record

    And either of the following applies

    • A work item created following capture of the original return has not been cleared
    • No work item was created following capture of the original return, because the calculation showed no liability to tax and / or Class 4 NIC

The ‘Weekly Returns Review’ Work List is allocated to the Clerical Processing Officer in the office with processing responsibility.

The list may show entries for Individual and partnership records but from October 2015 the worklist will only be populated by entries for Trust records.

You should
 

  • Consider whether an LU YEAR is still appropriate, and if so for what period
  • Delete or amend the LU YEAR entry, as appropriate
  • 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 return is unlogged, the work item is deleted automatically.