SAM121371 - Returns: individuals returns: capture operators guidance - return
Individuals Return
The majority of return entries can be captured from the return without you having to consider the effect of each entry on the case as a whole. There are occasions however when you must stop and think about, and possibly calculate, amounts that have to be entered during capture.
During capture of return information you will be presented with warnings that advise you of unlikely situations and of situations where you should consider the case more fully and take clerical action.
You will not see warnings in all situations where you need to take clerical action and this guidance is designed to act as an aid in identifying entries on a return for which you will not be prompted by a warning to take action.
In all cases you should read all the information given in the Additional Information boxes on the return and read and act upon as necessary any warning messages that are displayed.
The list is in the order that a return is presented. You need only refer to this list if the box is completed or relevant claim has been made
The remainder of this subject is presented as follows
Main Tax Return (SA100)
General points to note
Coding income from the SA Return - points to note
Short Tax Return (SA200)
Main Tax Return (SA100)
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General points to note
You should also be aware of the following when capturing a return:
1. |
When capturing amounts, you should enter the amount as shown on the return, including pence where appropriate |
2. |
Repayments being created between 150K and 250K, please see refer to PT Operations Ocelot guidance Issuing a repayment. The Financial Scheme of Delegation Authorities (SoDA) states authorisation of SA repayments over £150,000 must completed by a Band O or above |
3. |
When making a repair, you should consider all other repairs that are to be made to the return. If the total repairs are within the de minimus limits, you should |
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4. |
When repairing a return after 31 December, you must follow the guidance at subject ‘Repairing Returns After 31 December’ (SAM121540) |
5. |
Where a supplementary page is submitted, and has been noted as requiring completion on page TR 2 of the return, but has not been completed, the return is unsatisfactory. The return should be sent back to the taxpayer / agent who submitted it, with the rest of the return, to complete in full |
6. |
Where a Capital Gains Summary page (SA108) is submitted, it must be accompanied by a full CG computation, either as an attachment or as an entry in the ‘Any other information’ space (box 35 on page CG2) |
7. |
Wherever possible you should review the code at the same time as the return is captured. This will avoid work list entries the following day |
8. |
Where information has been included in any of the additional information boxes for either the core return or any supplementary pages, you should enter ‘Y’ in the relevant box in LDC. No other information should be entered in the capture box |
9. |
Where the Foreign pages (SA106) are submitted, you should be aware that the accompanying notes advise the customer to submit separate schedules in certain circumstances. The format of these schedules is not important and you should not reject a return because details have been provided in the white space rather than a schedule (or vice versa) |
10. |
All returns with Foreign pages where Foreign Tax Credit Relief is claimed in Revenue Calculation cases should, in the first instance, be referred to a Band O in order that Foreign Tax Credit Relief can be calculated. Self Calculation cases should be captured as seen |
11. |
When capturing a return, you should select the Tax Calculation Summary in all cases to enable you to enter details of |
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Note: In a Revenue Calculation case you will be permitted to enter details in other boxes, but the tax calculation will ignore any entries other than the 4 items above. |
Coding income from the SA Return - points to note
1. |
Wherever possible, coding should be carried out at the point of capture in order to avoid actions on the following day |
2. |
The PAYE Indicators screen should be reviewed and the HR indicator should be removed in all cases before going into IABD landing. This will ensure that all coding restrictions are calculated correctly |
3. |
Coding should be based on the latest return but, where available, you should take into account any information which is more up to date |
4. |
Return information about non-PAYE income must only be included in a PAYE tax code where there is no entry in box 3 of the Finishing your Tax Return section on page TR 5 |
5. |
If the income is to be coded, the system will calculate any coding adjustments required |
6. |
Where a code is reduced, the PAYE system will generate a new code on a week 1 / month 1 basis. This will create a potential underpayment on the PAYE record but, provided the link between the SA record and the PAYE record is in place at the Annual Coding run (in early January), this potential underpayment will not be included in the PAYE code for the following tax year |
7. |
Where non-PAYE income is removed from a tax code, in accordance with the return entry, you should |
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8. |
Where a taxpayer objects to the inclusion of a restriction for non-PAYE income in the code number, you should remove the deduction and note the customer’s objection on the record |
9. |
Where relief for Gift Aid payments is provided through a PAYE code, you should ensure that any one-off payments (box 6 on the Tax reliefs section on page TR 4) are not included in the PAYE code. Subtract the amounts shown in this box from the amount shown in box 5 on page TR 5 to arrive at the correct figure to include in the PAYE code. This is the net figure, not including any tax relief the charity may obtain, and this net figure should be entered to calculate the PAYE code |
10. |
Where the taxpayer declares any income on the Self-employment or Partnership supplementary pages that is to be included in the PAYE code, this should be included as ‘Self-employment / Partnership income’ in order for coding adjustments or reliefs to be calculated correctly |
11. |
Where income from property is to be included in the PAYE code, this should be included as ‘Income from Property’ |
12. |
If foreign dividends of less than £300 are included on the return (box 5 on the Income section on page TR ) and are already included in the code as other income (not earnings) , you should review and amend the entry as appropriate (subject to 3 above) |
13. |
Income declared on the Trust supplementary pages should not be included in the PAYE code as non-PAYE income. However, you should include the income as ‘non coded income’ in order for adjustments or reliefs to be correctly calculated |
Short Tax Return (SA200)
- Select the box number you require information on
1.1
1.2 completed
1.5
2.2 to 2.5
2.6A and / or 2.6B
3.2
3.3
3.5
3.12A to 3.12D
3.13
4.1
9.1
Question 11
Question 12
12.11
12.13
SA108 Box 10 or 17
SA108 Box 26
1.1
Where a date of birth has not been entered in box 1.1, but Age Allowance has been allowed in the code and the date of birth is shown on the PAYE Service record, you should
- Enter the date of birth, taken from the PAYE Service record, in box 1.1 of the return
- Note the return in pencil that the PAYE Service record shows the taxpayer is over 65
- Enter a Customer Service Message advising the taxpayer of the action you have taken
- Leave Age Allowance in the code number for CY and CY+1
1.2 completed
If the taxpayer has made an entry in this box
- Update the taxpayer’s record
See subject ‘Taxpayer Detail Changes’ (SAM121120)
1.5
If the taxpayer has made an entry in this box, form SA108 and supporting Capital Gains computations should be forwarded with the return. The computations can either be included in box 35 of the SA108, or submitted as an attachment.
Where form SA108 and Capital Gains computation are included
- Log the return and capture return details in the usual way on the SA200 screen
- Use the [Transform to Main] option to convert the SA200 data to the SA100 screen
- Capture the SA108 details
Where neither SA108 nor Capital Gains computation are attached
- Log the return and forward to SA Post Room, Netherton, for processing through Automated Data Capture (ADC)
2.2 to 2.5
Where more than one source has been included in the Employment section of the return
- The income, tax deducted, benefits and expenses claimed for each source will be combined within these boxes
2.6A and / or 2.6B
The information required for boxes 2.6A and 2.6B will be obtained by the computer system and displayed automatically in view boxes. Where the information held on the PAYE Service is 0 (zero), then the computer will show 0 (zero) in the relevant view box at 2.6A or 2.6B.
You will not have to access the PAYE computer system to obtain these details, other than in exceptional cases where the information from PAYE is unavailable or corrupt.
Where the information is not available, then the relevant view box at 2.6A or 2.6B will remain blank. Where the information is corrupt, then the relevant view box at 2.6A or 2.6B will show XXXXXX. You must obtain the information from the PAYE Service and enter the amount, or 0 (zero) where there are no entries, in the relevant capture box.
In all cases, you should
- Enter in the capture box the details already extracted from the PAYE Service and shown in the view box. To make the entry, select the tab key or select the capture box with the mouse pointer
See subject ‘Returns Which Include a PAYE Source of Income’ (SAM121210)
3.2
- Update the taxpayer’s record
3.3
Following capture of the return a work item is created if box 3.3 is completed. When you capture the return
- Use a Customer Service Message to advise the taxpayer that you will review the payments on account for the following year as soon as possible
3.5
A tick in box 3.5 indicates that no Class 4 NIC is to be charged on this source.
3.12A to 3.12D
Entries will be required in these boxes if there is an entry in either box 3.2 or box 3.3 (date of commencement or cessation).
To enable you to enter details of adjustments to arrive at the taxable profit or loss from the business
- Follow the instructions in the subject ‘Short Tax Rejections’ Work List (SAM125160)
- If appropriate, refer the case to an Inspector to provide details of any entries to be made in respect of
- Basis period commencement
- Basis period cessation
- Trade adjustments
- Overlap relief used
3.13
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4.1
When a return is captured and the NIBACT signal is set, the information required for box 4.1 will be obtained by the computer system and displayed automatically in the view box. Where the information held on the PAYE Service is 0 (zero), then the computer will show 0 (zero) in the view box.
You will not have to access the PAYE Service to obtain these details, other than in exceptional cases where the information from the PAYE Service is unavailable or corrupt.
Where the information is not available, then the view box will remain blank. Where the information is corrupt, then the view box will show XXXXXX. You must obtain the information from the PAYE Service and enter the amount, or 0 (zero) where there are no entries, in the relevant capture box.
In all cases, you should
- Enter in the capture box the details already extracted from the PAYE Service and shown in the view box. To make the entry, select the tab key or select the capture box with the mouse pointer
9.1
If the gross amount of pension contributions claimed exceeds the computer calculated amount of total earnings, an error message will be displayed and the entry in this box will be automatically repaired to the correct amount. In order to complete capture of the return correctly
- Go back from the error message to box 9.1 and choose to calculate again
Question 11
The taxpayer should complete either box 11.1 to claim the full Married Couple’s Allowance or box 11.2 to notify allocation of the minimum amount of Married Couple’s Allowance.
Where the name of the spouse /civil partner has been entered at box 11.1 and a tick has been entered at box11.2
- Check the SA record, SA Notes and other entries on the return to confirm the correct position regarding the claim and any allocation of the allowance
- Delete the incorrect entry at the relevant box
- Enter a Customer Service Message advising the taxpayer of the action taken
Question 12
If the taxpayer has completed boxes 12.1 to 12.6
- Check that a BACS repayment can be made using the information given. Refer to the field help in function CAPTURE RETURN for relevant box numbers for more information
Where you identify a potential BACS failure, such as where the account number is incomplete
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- Enter a tick in box 9 of the Finishing your Tax Return section page TR5 to ensure a cheque is issued automatically to the taxpayer
If the taxpayer requests repayment by cheque in a letter or attachment, in function CAPTURE RETURN
- Use the ‘Short’ option to enter all details from the return on SA200 capture screens.(This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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- Enter a tick in box 9 of the Finishing your Tax Return section page TR5 to ensure a cheque is issued automatically to the taxpayer
If the taxpayer has completed boxes 12.7 to 12.9
- Check that a repayment to charity can be made using the information given. Refer to the field help in function CAPTURE RETURN for relevant box numbers for more information
Where you identify a potential failure, such as an invalid charity code, and there are no entries at boxes 12.1 to 12.6 - (This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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- Enter a tick in box 9 of the Finishing your Tax Return section page TR 5 to ensure a cheque is issued automatically to the taxpayer
12.11
If PAYE service source
- In all cases, obtain entry from the PAYE Service Tax Code History and Financial Event Summary screens
See subject ‘Returns Which Include a PAYE Source of Income’ (SAM121210)
12.13
If there is an entry here, the customer is indicating that their PAYE code should not be used to collect any tax that may be due in respect of non-PAYE income (this includes untaxed interest, higher rate tax on taxed investment income but does not include employment pension or social security income).
You should
- Set the ‘Auto Closure Inhibited’ signal if this is not already noted on the SA record
- Use the SEES Notes Paster - (Self employment - Tax Payer Records - Inhibit Auto Closure) to make the SA Note ‘Inhibit Auto Closure signal set re BOX 12.13 for 2008’.
- Use the SEES Notes Paster - (Self employment - Tax Payer Records - Non PAYE income objection) to enter the message ‘Customer objects to coding Non PAYE income ‘Additional tax will be paid via SA’ on both PAYE and SA NOTES
If there is no entry in this box and the Auto Closure Inhibit signal is set as a result of box 23.1a on the 2008 return
- Check the taxpayer has not made contact since submitting the 2009 return asking that the non PAYE income is not included in the PAYE code. If the taxpayer has, treat as if an entry had been made in box 12.13
Otherwise
- Remove the Auto Closure Inhibit signal
- Include any non PAYE income in Coding Assistant so that the appropriate deduction will be included in the PAYE code
- Remove any SA Note previously set regarding a non PAYE income objection
SA108 Box 10 or 17
Where there is an entry in any of these boxes, relating to relevant transactions, the taxpayer must provide additional information in respect of each individual transaction in the computation with the form SA108.
If there is an entry in these boxes but the additional information is not supplied
- Enter the figures from the return in boxes 10 or 17
- Note the omission of the additional information and set a Potential Selection for Enquiry signal
- Review for the opening of a Section 9A enquiry
SA108 Box 26
- See section ‘Claims Made Outside a Return’ (SAM114000 onwards)