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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: returns work lists: w057 review FSC from return amendment (Action Guide)

Where there is an entry on the ‘Review FSC from return amendment’ work list, follow steps 1 - 5 below.

This guide is presented as follows

  Steps 1 - 2
   
  Steps 3 - 4
  Step 5

Initial action

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 Use function VIEW RETURN for the return year that you are reviewing
    View the return amendment

View the previous version of the return

Consider whether the Freestanding Credit from the Sch1B claim on the previous version now requires revision

Freestanding Credit requires increasing

3 Where the Freestanding Credit from the previous version now requires increasing
   
  Calculate the additional relief due

Create a further Freestanding Credit using function CREATE FREESTANDING CREDIT

Make an appropriate SA NOTE    
  4 If a repayment has also been requested on the amendment, following creation of the Freestanding Credit and an overpayment is available on the SA record
    Create the repayment for issue in accordance with the customer’s repayment request using function ISSUE REPAYMENT FROM OVERPAID BALANCE.

Use function WORK LIST CASES or function SELECTED CASE to delete the work item

Select the [DEL] button. The work item will be deleted

Freestanding Credit requires reducing

5 Where the Freestanding Credit from the previous version now requires reducing
   
  * Cancel the Freestanding Credit from the previous version of the return using function CANCEL FREESTANDING CREDIT
  • Create a new Freestanding Credit in the revised amount using CREATE FREESTANDING CREDITUse function WORK LIST CASES or function SELECTED CASE to delete the work item

  • Select the [DEL] button. The work item will be deleted

Note: If the Freestanding Credit from the previous version of the return has already been repaid, the above actions will create an over-repayment on the record.