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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
, see all updates

Returns: returns processed at HMRC Netherton: HMRC Netherton: returns for earlier years (Action Guide)

Where a return for a year prior to CY-1 has been received, follow steps 1 - 2 below

1. Log the return using function LOG RETURN
2. Forward the return to the appropriate office with processing responsibility for manual capture