SAM124081 - Returns: view and amend return: filing returns electronically and function amend return (Action Guide)

Where you receive amended Individual return details from a taxpayer who filed the original return electronically and the amendment affects the figure of total tax and NIC, follow steps 1 - 10 below

1.	Use function AMEND RETURN to view the amount of total tax and Class 4 National Insurance Contributions (Box 1 or 2 of the Tax Calculation Summary page TC 1)
2.	Select the [C] button. You will be presented with an error message which displays the computer calculated amount and the amount of difference between the computer calculated amount and the entry in TC 1 box 1 or 2
3.	Make a note of the amount of difference between the computer calculated amount and the entry in TC 1 box 1 or 2 and select the [GoTo Box] button on the ERROR screen to return to the AMEND RETURN screens
4.	Enter the amended return details. Remove the tick in the Self - Calc box in LDC, if the taxpayer has not done a full recalculation, to ensure a Tax Calculation is issued
5.	On completion of the changes before you save the return add to, or subtract from, the total tax and NIC the difference previously calculated
6.	Enter the revised amount in the total tax and NIC box on the screen (TC 1 box 1 or 2) and accept the amount entered by selecting the ‘A’ key on the keyboard (a red A will prefix the box entry)
7.	Save the amendment by first selecting Close and Exit from the File menu heading, you will be presented with the SAVE AMENDMENT screen, then selecting the [Save] button. You will be presented with the SAVE AMENDED RETURN screen for each part of the tax return you have changed
8.	When presented with the SAVE AMENDED RETURN screen you must select the Amendment radio button and enter the date of receipt of the amendment as the changes made are the result of a taxpayer amendment
9.	Use function VIEW STATEMENT where a repayment has been claimed on the Individuals return to establish
	* Whether the taxpayer’s SA record shows a credit balance. If not write to the taxpayer and explain why a repayment is not due
	* Whether any charges are due within the next 45 days. If so, and these reduce / eliminate the repayment claimed, contact the taxpayer and explain why a (full) repayment is not appropriate at this time
	* When payment was processed (posting date). If this falls within the last 14 days the payment is an uncleared payment. B/F the papers until the 14 day period has elapsed and review the claim again
	Note: Where the most recent payment is a transfer from OAS then repayment can be dealt with immediately
10.	Use function ISSUE REPAYMENT FROM OVERPAID BALANCE to make the repayment to the taxpayer, agent or nominee