DMBM515066 - Debt and return pursuit: Self Assessment: debt and return background: reactivating (reopening) a return year and/or dormant record

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Where you become aware a tax return year and/or record needs reopening, please inform Personal Tax Operations (PT Ops). Generally, this will be following a minus remission (such as ex-RLS) and you wish to cancel Create Return Charge (CRC) or:

  • if CRC has been done by mistake; for example, the wrong year was CRC’d
  • where it was previously believed or we agreed the SA return or record was not required.

Relevant guidance used by PT Ops can be found in SAM101093 but if the customer wants to register or re-register for Self Assessment, refer them to www.gov.uk/register-for-self-assessment.

Informing Personal Tax Operations

Send an eForm to the ‘PSA WM – SA Referral Number 2’ Destination Office with the Referral Reason ‘Individual Maintenance/Processing’ and:

  • provide the customer's details such as name and SA reference
  • enter “SAM101093 Reactivate year/record" at the start of the Case Description
  • indicate whether this is a ‘minus remission’ or if ‘SA criteria exists’
  • state which years are to be reactivated (by cancelling CREATE RETURN CHARGE)
  • confirm whether the SA record is to remain dormant or not
  • detail which penalties are to be reinstated (if you know they were previously cancelled)
  • highlight if an SA return was not issued, because records were dormant.

Note: Please record clear SA and IDMS notes to confirm the relevant years and reason why reopening the record/year is now necessary.

Overdue SA return details will be sent to IDMS after the CREATE RETURN CHARGE is unlogged, or once a return is outstanding and overdue.

Failure to Notify (FTN) and when it’s appropriate to inform RIS

The time limit for notifying HMRC about chargeability is six months from the end of the tax year in which the Income Tax Self Assessment and Capital Gain liability arises (notification must be received on or before 5 October). You can inform the Risk & Intelligence Service (RIS) where you discover the SA criteria is met and the customer hasn’t informed HMRC within the above time limit; see how to use the RIS evasion referral mailbox.

However, PT Ops will consider ‘issuing’ an FTN notice-to-file a return when reactivating the year/record. SA notes will indicate if the customer has been issued with an SA832 (withdrawal notice) and/or SA833 (reissuing notice following withdrawal). More information about the reactivation process for tax years 2012-13 and onwards can be found in SAM120115 and SAM120120.