SAM123090 - Returns: trust returns: return receipt (trust): responsible office elsewhere

The return should be logged in the office in which it is received. Following logging of the return, the return should be sent, with a covering note of any other action taken, to the office with processing responsibility immediately 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 Complex Personal Return Team, that team will use the Organisation Unit 09 and returns issued by these units should be captured separately from other returns.

Tax returns that are dealt with by specific Organisation Units must be identified at the logging stage, logged and then sent directly to the Unit via Tax Post Direct.

You may discover that a return belongs to another office with processing responsibility at any stage.

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

Note: Where a return has not been identified as an ‘Away’ return at the pre-capture stage, the return should be fully captured in the office of receipt. After full capture (including repairs and minor queries), the return should be redirected to the responsible office and an SA Note made to record the action taken. On receipt in the responsible office, the return should be passed directly for 2n d day actions that may be required before being allocated a batch number and stored.

To assist offices in achieving their processing target, the cut off date for sending returns logged in ‘away offices’ to the Responsible Office is in early December.

If, between the relevant date in December and the end of December you come across ‘away returns’ that have been logged in your Office before 31 October, but have not been sent on to the Responsible Office, you should capture the return information (except for returns applicable to Public Departments 1 - see Note below). The return should then be sent to the Responsible Office on the same day, by Tax Post Direct.

Note: Under no circumstances should you 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 Tax Post Direct, marked for the attention of the Area Operations Manager.

To assist offices in achieving their target of processing 99 per cent of returns received by 31 January by 31 March, the cut off date for sending returns logged in ‘away offices’ to the Responsible Office is in early March. A Newsboard message will be issued each year to advise you of the actual date.

If, between the relevant date in March and the 31 March you come across ‘away returns’ that have been logged in your Office before 31 January, but have not been sent on to the Responsible Office, you should capture the return information (except for returns applicable to Public Departments 1 - see Note below). The return should then be sent to the Responsible Office on the same day, by Tax Post Direct.

Note: Under no circumstances should you 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 Tax Post Direct, marked for the attention of the Area Operations Manager.