SAM120010 - Returns: return issue: automatic annual bulk issue
General
Individual and trust returns
Supplementary pages
Partnership returns
Non-Resident Company tax returns
Change of address after the automatic selection process has taken place
General
The selection process for annual issue of forms SA316 (Notice to complete a tax return) or paper returns (known as ITAR) is run in February each year. The actual date of selection is posted on the SA Business Calendar pages of the Self Assessment (SA) National Systems site. The process identifies that a SA316, or a paper return, for the tax year which will end at the following 5 April is to be included in the bulk issue. It also determines what is to be included in the return pack, based on the information on the customer record at that time.
Issue of a return or Notice to Complete a Tax Return is prevented if either
- The Last SA Return For Year Ending 5 April signal is set to a year earlier than the year of the return
Or
- The LU Year signal is set for the return year
Note: Cases can also be selected for the automatic issue of a return, for a year that will be CY-1 at the following 6 April, in the period between the selection process and the subsequent 5 April. Although issued automatically, the return will be issued after the annual bulk issue of returns selected for that year at the selection process. Further information is available at subject ‘Requesting Automatic Issue Of Returns After ITAR’ (SAM120090).
Where a new SA record has been set up in the current year, or a record has been reactivated by removing the Last Return Required signal, a form SA316 will be issued at the next bulk issue and if a return for CY-1 is required, the use of RECORD RETURN REQUEST will also issue a form SA316. This will apply to the majority of customers unless the following exceptions apply:-
- The customers address is abroad
- The customer meets the SA200 criteria
- The customer is aged 70 years or over, or will be 70 years old by 5 April at the end of the return year and is not represented by an agent
- Their return profile does not allow them to file online using the HMRC online filing system ‘OTRSA’
Or
- The ‘Inhibit SA316 indicator’ is set
The SA316 (Notice to complete a tax return) will be the default method of notifying the customer that they need to file a return unless one of the above exceptions apply or the customer filed on paper the previous year.
For example, where the customer has received a form SA316 but requests and files a paper return, at the next return selection, the customer will receive a paper return for completion.
| Filing method of previously filed return | Issued at bulk issue |
|---|---|
| Filed online | SA316 |
| Filed on paper | Paper return |
| Filed on paper but later amended online | SA316 |
| There is an outstanding return since last filed return | SA316 |
Individual and trust returns
The individual (SA100 and SA200) and trust returns cover basic details and supplementary pages are available to cover other specific situations or types of income and gain. The automatic selection process determines which of those supplementary pages, based on information on the customer record, are to be built into what then becomes a personalised return for that customer. Note: A form SA200 should only be issued to a customer where the Return Profile shows that the appropriate criteria are met.
To ensure therefore that the relevant pages are issued, the individual and trust record type customer’s Return Profile must be maintained in day-to-day work.
The return pack consists of
- The personalised tax return and the Additional information page (SA101)
- The Tax Return Guide and Notes for any supplementary pages included in the personalised tax return
From April 2013, a ‘brief’ version of the Notes known as ‘Brief Notes’ were sent with the forms listed below and the ‘full’ version of these Notes made available online, if required
- SA100 - Main Tax return
- SA101 - Additional Information
- SA102 - Employment page
- SA103S - Self Employment (Short) page
- SA103F - Self Employment (Full) page
- SA104S - Partnership (Short) page
- SA104F - Partnership (Full) page
- SA105 - UK Property page
- SA106 - Foreign page
- SA107 - Trusts page
In addition, from April 2014, ‘brief’ return notes were sent with the forms listed below and the ‘full’ version made available online, if required
- SA102M - Minister of Religion page
- SA102MLA - Northern Ireland Legislative Assembly page
- SA102MP - Parliament page
- SA102MSP - Scottish Parliament page
- SA102WAM - National Assembly for Wales page
- SA103L - Lloyds Underwriters page
- SA108 - Capital Gains summary page
- SA109 - Residence, remittance basis etc. page
From April 2014, all unrepresented customers who receive a paper return will be sent the ‘brief’ notes with their return and from April 2015, the ‘brief’ notes will also be published on the Gov.uk website. The ‘full’ notes will no longer be maintained. The ‘brief’ notes will be the only guidance notes for the individual return and will be referred to as ‘the notes’.
The Tax Calculation Summary page and Tax Calculation Summary notes are available only on request.
The SA101 Additional Information page ‘Brief’ notes and full SA101 notes are also only available on request. If notes are requested, the brief notes will be sent unless the full SA101 notes are specifically requested. For 2014-2015, there are only one set of SA101 notes that can be requested.
Represented individuals / trusts will be issued automatically with the tax return and any supplementary pages needed. They will not be issued with the Tax Return Guide, Tax Calculation Guide, Tax Calculation Summary page or guidance notes for supplementary pages. A note on the return will tell them that if exceptionally they need these guides, they can be downloaded from Gov.uk or obtained from the Orderline.
Supplementary pages
Normally only one copy of a supplementary page is included, but two employment pages will occasionally be issued. Where the customer has multiple sources of the same type, for example trades, he or she will, in accordance with the notes supplied, either photocopy that page or download from the HMRC website. If the customer requests a further copy or copies, these must be issued manually.
The following individual return supplementary pages are not issued automatically and are only available on request or by downloading from Gov.uk
- Capital gains SA108 / SA108 (Notes)
And
- Tax Calculation Summary Page SA110 / SA110 (Notes)
The following individual return supplementary pages are not issued automatically and are only available to download or request from the Orderline
- Member of Parliament SA102(MP) / SA102(MP) (Notes)
- Northern Ireland Legislative Assembly Member SA102(MLA) / SA102(MLA) (Notes)
- Member of Scottish Parliament SA102(MSP) / SA102(MSP) (Notes)
- Member of National Assembly for Wales SA102(WAM) / SA102(WAM) (Notes)
Issue of supplementary pages for self employment and partnership income is based on information from the previous year’s return.
Where self employment information shows that turnover was below £85,000 the Self employment (short) page will be issued to the customer. Note: This page can also be used where turnover is below £85,000 and only a three line account is necessary.
Where self employment information shows that turnover was £85,000 or more the Self employment (full) page will be issued to the customer.
Where a customer receives partnership income, the Partnership (short) page will be issued in all cases. This allows for the declaration of partnership trading income and taxed UK investment income. Where the partnership received other forms of income, the Partnership (full) page must be requested from the Orderline or downloaded from the HMRC website.
Where the individual customer’s Return Profile shows that 3 or more different sets of supplementary pages are required by the taxpayer, the automatic selection process will only include a maximum of 2 different sets in the personalised return that is issued. The customer must request the additional set(s) of pages required.
It is not practical to prepare pre-assembled combinations of core return and supplementary pages for every possible combination to be filed by customers, although these combinations do cover the vast majority of cases. Not all combinations will therefore be issued automatically. The customer will be issued with the combination that is the closest match to the pages they filed.
Help Sheets are available for more complicated subjects. Examples are accommodation, capital allowances and balancing charges, and foreign earnings. The need for these is not identified by the automatic selection process but they are available to download from Gov.uk.
Note: The Orderline holds a stock of pages for CY-2 and later. Pages for CY-3 and earlier must be downloaded from Gov.uk.
Partnership returns
A basic partnership return, of 8 pages including the short Partnership Statement, is issued to partnerships. Represented partnerships will be issued automatically with the return. They will not be issued with the Tax Return Guide. A note on the return will tell them that if, exceptionally, they need the guide, it can be obtained from Gov.uk or the Orderline.
Supplementary pages are available for
- Income from Land and Property in the UK SA801 / SA801 (Notes)
- Foreign Income SA802 / SA802 (Notes)
- Capital Gains / Losses SA803 / SA803 (Notes)
- Other partnership investment income SA804 / SA804 (Notes)
Where the partnership receives these types of income or gains, supplementary pages and a full Partnership Statement will have to be issued manually on request.
Note: When issuing supplementary pages manually the accompanying notes must be included if an agent does not represent the partnership.
As the partnership Return Profile provides Management Information, it must be maintained in day-to-day work.
Non-Resident Company tax returns
Non-resident company landlords are set up as individuals, and are dealt with by Specialist PT International.
The computer system is able to recognise a non-resident company landlord from a signal on the SA record and tax returns (SA700) are issued automatically.
Change of address after the automatic selection process has taken place
If you are notified of a change of address after the automatic selection process has taken place you should note the SA record of the new address and use function RECORD RETURN REQUEST to request another return to be issued at the bulk issue date. Issue a letter to the customer informing them that you have arranged for a tax return to be issued to their new address in April and if the return issued to their previous address is received it should be destroyed.