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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: returns processed at HMRC Netherton: HMRC Netherton: return indicates capital gains form completed (Action Guide)

Where a return with an entry at box 7.4 has been received, follow steps 1 - 3 below

1. Log the return using function LOG RETURN
   

If form SA108 and capital gains computation is enclosed

2. Forward the return for capture and retention to the relevant Processing office
   

If neither form SA108 nor capital gains computation is enclosed

3. Forward the return to the relevant Processing office for unsatisfactory returns procedure