SAM125101 - Returns: returns work lists: w016 manual issue of return: manual return signal (Action Guide)

Where the reason for the entry on the ‘Manual Issue of Return’ work list is ‘MANUAL RETURN SIGNAL’, follow steps 1 - 35 below.

In all cases

1. In all cases check the reason why the signal is set and satisfy yourself that the signal is still appropriate

2. Ensure there is an SA Note of the reason why a manual return is required. If required, select the SA Note (Manual return required (reason) Manual return signal set) from the SEES Notes Paster. If the reason is that the Inspector retains the file, you should prominently note the return in the way advised by the Inspector

3. Use function VIEW TAXPAYER DESIGNATORY DETAILS to see the employer’s reference and taxpayer’s NINO where appropriate

The remainder of this guide is presented as below. Select the heading for the step(s) that you need to follow

Bankruptcy / Voluntary Arrangement cases - Steps 4 - 11
Partnerships - Steps 12 - 15
Permanent cessation cases including partnerships that ceased during the return year - Steps 16 - 22
Registered pension schemes - Step 23
Civil Partnership Form 575 cases - Step 24
All other cases - Steps 25 - 29
Signal is incorrectly set - Steps 30 - 35

Bankruptcy / Voluntary Arrangement cases

Where the reason for the manual return is that it is the year in which a Bankruptcy Order or Voluntary Arrangement was made, there may be two entries for the taxpayer on the list under different UTR’s

A cross reference to the ‘other’ record is held on SA Notes where more than one SA record exists

4. Use function MAINTAIN RETURN PROFILE to establish the supplementary pages that are required with the return

5. Prepare the relevant type of return from the old record, addressing it to the taxpayer (the Official Receiver or trustee in bankruptcy has no responsibility in this matter)

6. Prominently note the return ‘BY Year’

7. Amend the filing date (usually 31 October) to the online filing date (usually 31 January)

To do this

  • Select the ‘Return Summary’ screen for the return year
  • Select the [Update] button
  • Enter the relevant date in the Paper Deferral Date box
  • Select the [OK] button
  • Prepare SEES letter SA785 to be sent with the return

If you have prepared the return for annual bulk issue

  • Hold the return with other returns to be issued manually. Note: A ‘BY Year’ return should be captured using Local Data Capture (LDC). Where the annual selection process has already taken place prior to the Manual Return signal being set, and a Short Tax Return (SA200) is applicable (which would be processed through Automatic Data Capture), write to the taxpayer to explain that
  • It is unfortunately too late to stop the issue of the automatic return from Netherton in April
  • The automatically issued return can be ignored
  • The enclosed manual return should be completed and sent back to the office of issue

If you are preparing the return up to 56 days prior to 6 April, use function RECORD DATE OF CLERICAL ISSUE to enter the date of issue (6 April) on the SA record . The work item will be deleted automatically

Note: In cases where function CREATE RETURN CHARGE has already been used by Insolvency Claims Handling Unit (ICHU) to lodge a claim for the year, you will not be able to use function RECORD DATE OF CLERICAL ISSUE. You should

  • Make an SA Note of the action taken
  • Delete the work item manually using function WORK LIST CASES or function SELECTED CASE

8. If you have prepared the return after 5 April in the return year

  • Use function RECORD DATE OF CLERICAL ISSUE to enter the date of issue on the SA record. The work item will be deleted automatically. Note: In cases where function CREATE RETURN CHARGE has already been used by Insolvency Claims Handling Unit (ICHU) to lodge a claim for the year, you will not be able to use function RECORD DATE OF CLERICAL ISSUE. You should
  • Amend the filing date (usually 31 October) to the online filing date (usually 31 January), where applicable

To do this

  • Select the ‘Return Summary’ screen for the return year
  • Select the [Update] button
  • Enter the relevant date in the Paper Deferral Date box
  • Select the [OK] button
  • Prepare SEES letter SA785 to be sent with the return
  • Make an SA Note of the action taken
  • Delete the work item manually using function WORK LIST CASES or function SELECTED CASE

9. Do not issue a return from the new record (although there may be two records, only one SA return is to be issued for the year of bankruptcy)

10. Delete the ‘Manual Return’ signal from the new record using function AMEND TAXPAYER SIGNALS

11. Delete the work item in respect of the new record from the work list using function WORK LIST CASES or function SELECTED CASE

Partnerships

Where the reason for the manual return on a Partnership record is that a non-standard filing date applies you will need to consider amending the filing date on the front of the return

More information about the filing date for partnerships is available for the following

Partnership: Solely Individuals (SAM120035). Where the partnership consists only of individuals

Partnership: Individuals and Companies (SAM120033). Where the partnership consists of individuals and companies

Partnership: Solely Companies (SAM120034). Where the partnership consists only of companies

12. Review the partnership records to obtain the correct filing date

13. Prepare a Partnership return and amend the filing date on the front page, if appropriate

14. If you have prepared the return for annual bulk issue

  • Hold the return with other returns to be issued manually
  • If you are preparing the return up to 56 days prior to 6 April (unless in respect of a partnership where all of the partners are liable to Corporation Tax; see Note below), use function RECORD DATE OF CLERICAL ISSUE to
  • Enter the date of issue (6 April) on the SA record. The work item will be deleted automatically
  • Enter the non-standard filing date, if appropriate. Note: Make an SA Permanent Note of the non-standard filing date on the record

15. If you have prepared the return after 5 April in the return year

  • Use function RECORD DATE OF CLERICAL ISSUE (unless in respect of a partnership where all of the partners are liable to Corporation Tax; see Note below), to
  • Enter the date of issue on the SA record. The work item will be deleted automatically
  • Enter the non-standard filing date, if appropriate. Note: Make an SA Permanent Note of the non-standard filing date on the record

Permanent cessation cases including partnerships that ceased during the return year

Where the reason for the manual return signal is that the case was a permanent cessation, including a partnership cessation, during the return year

16. Check the taxpayer’s SA Notes to see whether a return for the period to the date of permanent cessation is held

If a return has been received

17. If a return for the period to the date of permanent cessation is held

  • Delete the entry from the ‘Manual Issue of Return’ work list, using function WORK LIST CASES or function SELECTED CASE

If a return has not been received

18. Use function MAINTAIN RETURN PROFILE to establish the supplementary pages that are required with the return

19. Prepare the relevant type of return using the correspondence name and address (SAM120015) and, if an individual or trust return, include all the relevant supplementary pages

20. Prominently note on the return the period for which details of income and gains are required

21. If you have prepared the return for annual bulk issue

  • Hold the return with other returns to be issued manually
  • If you are preparing the return up to 56 days prior to 6 April, use function RECORD DATE OF CLERICAL ISSUE to enter the date of issue (6 April) on the SA record but if the return is to be issued immediately enter the date of issue on the SA record. The work item will be deleted automatically

22. If you have prepared the return after 5 April in the return year

  • Use function RECORD DATE OF CLERICAL ISSUE to enter the date of issue on the SA record. The work item will be deleted automatically

Registered pension schemes

There is no computer support to issue the Tax Return for Trustees of Registered Pension Schemes. The issue of the return plus guidance notes and Tax Calculation Guide is carried out manually by Pension Schemes Services (PSS). The supplementary pages and relevant notes are obtained by the trustee from the Orderline

23. Where the reason for the manual return is that the SA record relates to a registered pension scheme, PSS will

  • Prepare and issue the Tax Return for Trustees of Registered Pension Schemes (SA970) manually
  • Prepare a self-adhesive label, showing the address of PSS, to be affixed to the return address box
  • Include the guidance notes which accompany the basic return and Tax Calculation Guide
  • If the name of the trustee is not known, issue the return to ‘The trustee of …(name of scheme)
  • Use function RECORD DATE OF CLERICAL ISSUE to update the SA record. The work item will be deleted automatically

Civil Partnership Form 575 cases

The signal will be set in these cases to ensure that the correct action is taken, even though a tax return is not to be issued

24. Follow the guidance in subject ‘Manual Issue Of Review Form 575’ (SAM125111)

All other cases

25. Use function MAINTAIN RETURN PROFILE to establish the supplementary pages that are required with the return

26. Prepare the relevant type of return using the correspondence name and address and, if an individual or trust return, include all the relevant supplementary pages

27. If the Inspector has accepted a request to not capture the return

  • Prominently note the return ‘INSP’ or as instructed by the Inspector who holds the file

28. If you have prepared the return for annual bulk issue

  • Hold the return with other returns to be issued manually
  • If you are preparing the return up to 56 days prior to 6 April, use function RECORD DATE OF CLERICAL ISSUE to enter the date of issue (6 April) on the SA record. The work item will be deleted automatically

29. If you have prepared the return after 5 April in the return year

  • Use function RECORD DATE OF CLERICAL ISSUE to enter the date of issue on the SA record. The work item will be deleted automatically

Signal is incorrectly set

30. Use function AMEND TAXPAYER SIGNALS to delete the Manual Return signal from the taxpayer’s SA record

31. If the bulk issue of returns has taken place, and you are satisfied that there is no other inhibition to automatic issue of the return, use function RECORD RETURN REQUEST to issue a return for CY-1. Any of the following signals present on the SA record will inhibit automatic issue

  • RLS
  • Welsh Language
  • Deceased

32. Use function MAINTAIN RETURN PROFILE to establish the supplementary pages that are required with the return

33. Prepare the relevant type of return using the correspondence name and address and, if an individual or trust return, include all the relevant supplementary pages. Note: For Welsh Language cases only, notify the Welsh Contact Centre on 0300 200 1900 or send a WAM to WAM Box 906

34. If you have prepared the return for annual bulk issue

  • Hold the return with other returns to be issued manually
  • If you are preparing the return up to 56 days prior to 6 April, use function RECORD DATE OF CLERICAL ISSUE to enter the date of issue (6 April) on the SA record. The work item will be deleted automatically

35. If you have prepared the return after 5 April in the return year

  • Use function RECORD DATE OF CLERICAL ISSUE to enter the date of issue on the SA record. The work item will be deleted automatically