SAM123141 - Returns: trust returns: voluntary returns: trusts (Action Guide)

If you receive a voluntary return or information which purports to be a return, follow steps 1 - 12 below. For details of how to access the SA functions, select ‘Index Of Functions’ on the left of the screen.

This guide is presented as follows

Where a return is received for an out of date year - (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
All other cases - Steps 4 - 12

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

All other cases

4. Set up or re-activate an SA trust record in the normal way. For information on setting up a trust record see section ‘Set Up Taxpayer’ in business area ‘Records’; for information on re-activating a dormant record see section ‘Maintain Taxpayer Record’ in business area ‘Records’

5. Consider whether there has been a potential Failure to Notify and, if so

  • Use function ADD /AMEND ANNUAL COMPLIANCE DETAILS to set the Mandatory Review signal (category ‘FTN’) on the SA record

6. Where the information received purports to be a return but which is not in the proper form and which lacks a proper declaration, write to the trustee (copy to the agent where the information has come from the agent), explaining

  • The information given cannot be treated as constituting a return since it falls short of the requirements, and
  • That you are enclosing an official return for completion, then
  • Use function RECORD DATE OF CLERICAL ISSUE to record the date of issue of the return. The date recorded should be the same as the date on your letter

7. Where the voluntary return is in the proper form, use function LOG RETURN to record the date of receipt on the SA record

8. Treat the return as having a filing date of

  • Paper returns: 31 October following the end of the tax year, unless the return is received after 31 July following the end of the tax year in which case the filing date is 3 months after the date it was received. For example, if a voluntary paper return for the 2016-2017 tax year is received on 2 June 2017 the filing date will be 31 October 2017. Alternatively, if it is received on 1 August 2017 the filing date is 1 November 2017
  • Online returns: 31 January following the end of the tax year, unless the return is received after 31 October following the end of the tax year in which case the filing date is 3 months after the date it was received. For example, if a voluntary online return for the 2016-2017 tax year is received on 2 June 2017, the filing date will be 31 January 2018. Alternatively, if it is received on 1 November 2017 the filing date is 1 February 2018

9. Use TSS to capture the return details

10. If the return is received after the normal filing date of 31 January, notify the Review Interest Network Officer (RINO) that the relevant date for payments (balancing charge and payments on account), and the surcharge trigger date, should be deferred

Note: Deferring the due date will prevent interest being charged from the original due date but will not prevent a late payment penalty being imposed. When a due date is deferred, the Time To Pay (TTP) signal should also be set to prevent the imposition of a late payment penalty. The TTP start date should be set the day before the existing late payment penalty trigger date and the TTP end date set to 30days after the deferred due date for interest purposes

If Failure to Notify applies, the due date for payment will remain as 31 January and payments on account for the following year will also remain as 31 January

(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)

12. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • Use function UNLOG RETURN to unlog the voluntary return and select a reason from the drop down menu
  • Use function RECORD RETURN REQUEST where the return relates to CY-1, to issue a formal return containing a Section 8 / 8A notice. (Where the return relates to an earlier year the return must be issued manually and the date of issue recorded on the SA record using function RECORD DATE OF CLERICAL ISSUE)