SAM121070 - Returns: individual returns: return receipt (individual): responsible office elsewhere

Where a return is received in a local office you should follow the instructions at MSG100850 for details of where to send the return for logging and scanning.

An ‘Away’ case is a PD1 case, High Net Worth case (ex CPT), Expat or CAR case. These returns should be date stamped with the date of receipt and sorted into batches for the same office and then sent to that office according to the OSP-Away returns Responsible Office elsewhere Action Guide by Tax post direct.

Tax returns will have the two character Organisation Unit / Management Unit Identity Number printed alongside the Office Number on the front of the return. This will help you identify returns dealt with by specific Organisation Units. For example, in most Areas with a High Net Worth Team, that team will use the Organisation Unit 09 and returns issued by these units should be captured separately from other returns.

Short Tax Returns (SA200)due to be processed using Automated Data Capture (ADC), received locally should normally, after logging, be forwarded to SA Post Room Netherton on the same day by Tax Post Direct. In exceptional circumstances the return can be captured locally through LDC; for example where a complaint case requires immediate capture, or where the nature of enclosures is such that they would best be dealt with at the time of capture. (See SAM121031 ‘Logging Individuals’ Returns’). Short returns which are unable to be processed using ADC and which are rejected by Netherton are sent to Stockton to be dealt with.

Note: Any form SA200 where box 7.4 is ticked and a form SA108 and capital gains computation are included, should, after logging, be sent to Netherton for automatic processing on the same day by Tax Post Direct. Any form SA200 where box 7.4 is ticked but either SA108 or capital gains computation is not attached, should be treated as unsatisfactory and the guidance at SAM121260 onwards followed.

You may discover that the office with processing responsibility for an ‘Away’ case is elsewhere at any stage of Local Data Capture (LDC).

For example

  • Before logging, if it is obvious from the return or enclosures

  • When reviewing changes which affect the taxpayer record and

    • You cannot access the appropriate function
    • The tracing or wider access functions show a different office with processing responsibility
  • When looking for information on the PAYE system during capture of the return

Capture of ‘Away’ returns

Where a return has not already been identified as an ‘Away’ return at the pre-capture stage, the return should be redirected as soon as it is identified as an ‘Away’ case and the batch sheet updated accordingly. The responsible office should then process the return.

Note: Specific action is required where the owning office of the ‘Away’ return is Public Department 1 (PD1). Where, during capture of an SA return, you identify that it is for a PD1 case, you should

  • Cease capture of the return
  • Send the return immediately to PD1 by normal tax post, marked for the attention of the Customer Relations Manager
  • Leave the return as logged

If you come across ‘Away returns’ that have been logged in your office before 31 October, but have not immediately been sent on to the Responsible Office, you should send the return to that office on the same day, by Tax Post Direct for attention.

Note: Under no circumstances should you attempt to capture any returns in respect of cases applicable to Public Departments 1 (PD1), which will include the office reference of 940. These should be sent immediately to PD1 by normal tax post, marked for the attention of the Customer Relations Manager.