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HMRC internal manual

Self Assessment Manual

Returns: returns processed at HMRC Netherton: HMRC Netherton: taxpayer address changes

Where the address on the front of the Short Tax Return (SA200) is incorrect, the taxpayer should make an entry at box 1.2 on the return and is requested to make an amendment to the details on the front of the form.

Note: Substitute returns may be received with a different address shown on the front of the return than that which was pre-printed on the original HMRC issued form. Unless the taxpayer or agent draws attention to the address change either in a covering letter or by making an entry at box 1.2, it will not recognised at this stage that the address needs updating on the SA record and any resulting output from the computer will go to an incorrect address.

It is important that the computer records are updated with any changes in respect of address as soon as possible. This should be done as soon as possible after the return has been logged in the office. It should not be left until the information is captured.

The return should be passed back for ADC processing once the SA record details or SA Notes have been updated.