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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
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Compliance: enquiry work: working an enquiry: using ITSA discovery records (Action Guide)

When you have an ITSA Discovery record on the CQI Workbench for an enquiry (identified by ‘Other’ in the Direct Entry field in CQI Workbench function ENQUIRY DETAILS) certain SA functions are not available. Where you need to make a jeopardy amendment (SAM21010), or handle any appeal against the jeopardy amendment, follow steps 1 - 2 below. The guide is presented as follows

  Step 1
   
  Step 2

 

 

For details of how to access any of the SA functions, select ‘Index of Functions’ on the left of the screen.

 

 

Making jeopardy amendments

1. Use SA function AMEND RETURN or CREATE RETURN CHARGE to record any amendment to the return as a result of the enquiry. In function AMEND RETURN use the Change Type ‘Correction’
   
  Note: This is because where an ITSA Discovery record has been used, SA functions AMEND RETURN FOR ENQUIRY and CREATE RETURN CHARGE FOR ENQUIRY are not available

Handling appeals and postponements

2. If the taxpayer appeals against the jeopardy amendment
   
  * Use function CREATE APPEAL to record the open appeal
  And, if the taxpayer has made an acceptable postponement application
  * Use function MAINTAIN STANDOVERS
  * To suspend collection of additional liability on the amendment
  Note: In these cases you can only use an informal standover, though a formal standover should be used
  And
  To informally hold over collection of payments on account for the next year to the extent they are based on the amendment
  * To informally hold over collection of payments on account for the next year to the extent they are based on the amendment
  Example
  * Additional income tax and Class 4 NIC of £8000 charged in 2006-07 Revenue amendment. Payments on account for 2007-08 increased automatically by £4000 each. Appeal and postponement request received. Agreement to postpone £4000 so £2000 also informally held over on both payments on account for 2007-08
  And, if the appeal cannot be determined by agreement
  * Submit the appeal for hearing by Tribunal