SAM121431 - Returns: individuals returns: credibility check (Action Guide)

Where a return is being captured and you are required to carry out a ‘Credibility Check’ to review the tax position, follow steps 1 - 17 below.

For details of how to access the SA functions use the Navigation icon in the ‘Index Of Functions’ available from the menu bar.

All cases

1. Select the [Check Return] button to return to capture screens

2. Ensure that all information entered is the same as that shown on the return, subject to any corrections/repairs made after identifying obvious errors

3. Reconcile any differences where the taxpayer or agent has provided their own calculation in boxes 1 and 2 of the Tax Calculation Summary page TCS 1 on the core return, or in supplementary information

If steps 1 - 3 do not reveal any capture errors have been made

4. Select the [View Calculation] button to check the calculation

5. Attempt to reconcile why the large liability / overpayment arises. (Selecting the [Check Return] button will return you to capture screens to assist in reconciliation)

Check and compare the entries made in respect of Pay, Tax, Benefits and accounting information from NPS, and the Additional Information boxes and, where the information differs, correct the appropriate Return boxes. However, whenever a correction of this nature has been made, the customer, and the agent if a valid 64-8 is held, must be notified in writing using SEES letter SA806. For further information, refer to the Action Guide for Paper Return Validation and Data Capture

Note: Where a comparison with the information held on our systems does not explain the result of the calculation, and the answer is not easily identifiable, you should not spend excessive time on reconciliation. No contact should be made with the taxpayer or agent, and no other action taken which may prejudice any potential Section 9A enquiry

Where the overpayment / liability can be reconciled and the tax position is considered satisfactory

6. Select the [Checks Completed] button

7. Enter a tick in the box on the subsequent confirmation screen

8. Complete capture of the return

Note: The [Checks Completed] button will not be available until the calculation has been viewed by selecting the [View Calculation] button. This also applies where changes are made following the warning and full capture is again attempted

Where the overpayment / liability cannot be reconciled and the tax position is not considered satisfactory

9. Select the [Check Return] button to return to capture screens

10. Part capture the return

11. Refer the case to your line manager

Line manager’s review

If the overpayment / liability can be reconciled and the tax position is considered satisfactory

12. Select the [Checks Completed] button

13. Enter a tick in the box on the subsequent confirmation screen

14. Complete capture of the return

If the overpayment / liability still cannot be reconciled and the tax position is not considered satisfactory

15. Select the [Checks Completed] button

16. Enter a tick in the box on the subsequent confirmation screen

17. Complete capture of the return