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HMRC internal manual

Self Assessment Manual

Manage work: work management: W055 failed online amendments and HMRC Corrections


A work item is created when an amendment to a return is filed online and one of the following situations apply

1.       There is either an open or closed enquiry for the return year

2.       The return to which the amendment refers has not been captured because

  • The return has not been received
  • The return has been unlogged
  • The return has been logged but not been captured)
  • The SA function CREATE RETURN CHARGE has been used for the return year

3.        A draft amendment exists for a partnership return

4.        SA has received notification of an updated amount of Class 2 NICs to collect

  • There is an open enquiry for the return year

5.         SA has received notification that an online claim to Marriage Allowance has been made

  • There is an open enquiry for the year

6.         SA has received notification from the Citizens Identification Framework (CID) of a change to the pre-populated taxpayer status and rate of tax to, or from, Scottish rates and

  • There is an open enquiry for the year

Specific details

  • Return Year
  • Electronic Amendment Reason
    • ‘Enquiry’
    • ‘Not captured’
    • ‘Draft Pship’
  • Electronic Amendment Timestamp

Allocation of responsibility

Where a case populates the list because there is an open or closed enquiry for the return year, the work item will populate the list in the Technical office and be worked by an officer with the user role of Clerical Case Worker. The Technical office may if appropriate reallocate the work item to the Processing office list.

All other cases populate the work list in the Processing office which will be worked by an officer with the user role of Clerical Processing Officer.

Frequency of review

The Work List is to be worked as directed.

Updating of details

Until the work item is cleared, the following details held on the work item are updated by Work Management immediately the corresponding entry is updated on the taxpayer record

  • Taxpayer name
  • NINO
  • Employer reference (EMPREF)

Action to take on the work item

Advice on the action to take to clear the work items is available in section ‘Returns Work Lists’, as follows

  • Failed Online Amendments (SAM125210)
  • Failed auto corrections for Class 2 NICs updates (SAM71165)
  • Failed auto corrections for Marriage allowance (SAM71165)
  • Failed Auto corrections for Change in taxpayer status enquiry (SAM71165)

Deletion of the work item

The work items must be deleted manually.