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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: unsatisfactory returns (Action Guide)

Where it is considered that an unsatisfactory Short Tax Return (SA200) has been received, follow steps 1 - 6 below

Action

1. Cross through the date stamp and unlog the return
   
2. Prepare a letter explaining that the SA200 is not applicable and that a Main Tax Return (SA100) plus relevant supplementary pages is required
3. Send back the whole return to the taxpayer or agent who submitted it (only to an agent where 64-8 held), enclosing letter SA603, SA604 or SA605 as appropriate, a form SA100 and supplementary pages as necessary. If no supplementary pages are held, advise the taxpayer that they can be obtained from the website or to ring the orderline and request the relevant pages. Note: Where an agent is acting, send SEES letter SA606 with a copy of the letter sent to the customer
4. Make an SA Note taken from the SEES Notes paster (Returns > SA Returns > SA Return Logged/ Unlogged/ Repaired/ Unsatisfactory), showing the original date of receipt, the date the returns is sent back and the reason for sending it back. Delete the contents of the BF Date box
     
    ### If the return was received before the paper filing date or in the corresponding 21 day period before any other filing date and is being sent back on, or after, 10 October, or in the corresponding 21 day period before any other filing date, you should
  5. * Make a note of the ‘Paper Return Due’ date shown on the Maintain Return Summary screen for the year (usually 31 October)
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