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HMRC internal manual

Self Assessment Manual

Returns: returns processed by EDM scanning facility: introduction

The Short Tax Return (SA200) is a simpler version of the Main Tax Return (SA100). It contains a limited number of questions so only those customers whose affairs are relatively straightforward can use the form.

Forms SA200 are captured using Rapid  Data Capture (RDC) process EDM scanning facility. The return must

  • Be on the HMRC paper form
  • Be signed by the correct person, including a person acting in any capacity
  • Not include turnover of £85,000 or more from self employment or £85,000 from UK property

All forms SA200 will be delivered direct to the scanning facility. Any returns received locally in HMRC offices should be sent to PT Ops Manchester (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . They will all be logged, batched and scanned at the scanning facility.

Note: During the batching process certain returns will be identified as not suitable for scanning initially and will be passed to HMRC for further action. All exceptions to the process will be sent to Central Mail Unit (CMU) to be dealt with.

Exceptions include

  • Returns sent with cash or cheque – the whole return is sent to CMU and the cash or cheque are  removed and sent for banking before the return is sent back for scanning using the original date of receipt
  • Unsigned returns
  • The barcode or UTR is not present
  • The customer’s name or address has changed
  • Damaged items
  • Envelopes that contain items unrelated to that customer
  • Returns with cherished items which have no address for return
  • Other SA exceptions, such as damaged returns, or returns with unrelated items
  • The return is not for the latest return year (CY-1)

All SA200 returns suitable for scanning, plus attachments, will be scanned and the images uploaded on to EDM on-line. Any value or cherished items will be removed and logged then sent to HMRC.

Value or cherished items include

  • Marriage certificate
  • Death certificate
  • Power of Attorney
  • Letters of Administration
  • Grant of Probate
  • P60
  • P45
  • Sub-Contractors vouchers
  • Bank Statements
  • Dividend certificate
  • Unit Trust certificate
  • Receipts
  • Chargeable Event Certificate
  • Interest certificates
  • Wills
  • EIS3/5 certificates

Paper copies of forms SA200 that have been scanned are boxed and stored and will be destroyed after 156 days. A copy of the scanned image should meet most circumstances where there is a need to see the original return.

SA200 returns with no attachments or problems that require no further action will be fully captured by RDC, the scanned image of the return will be exported to CESA.

SA200 returns with attachments or problems will sent to the pending queue on the EDM on-line portal for further review by HMRC following the EDM Online User Guide.

The RDC process will also automatically reject returns where

  • Self employed turnover (box 3.7) is £85,000 or above
  • UK property income (box 6.1) is £85,000 or above
  • The return is not signed (box 13.1)