SAM125201 - Returns: returns work lists: w054 weekly returns review: transfer of allowances (Action Guide)
Where there is an entry TRANSFER OF ALLOWANCES on the ‘Weekly Returns Review’ Work List follow steps 1 - 6 below.
For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.
| 1. | In function WORK LIST CASES |
| * Select the entry that you want to work | |
| * Select the [View] button. You will be taken to function SELECTED CASE, to see all available details on the work item | |
| * Make a note of details, if required | |
| 2. | Use function VIEW RETURN for the return year that you are reviewing to |
| * View the allowances claimed. Note the details | |
| * View the allowances used in the calculation. Note the total | |
| 3. | Calculate the allowances available for transfer to the spouse or civil partner |
| 4. | If you are reviewing an original return |
| * Amend the code if possible. Where this is not possible, notify the office with processing responsibility or HMRC Office responsible for the spouse’s / civil partner’s taxpayer record of the allowances available | |
| 5. | If you are reviewing an amended return |
| * Amend the code where the total differs from the original notification. If it is not possible to amend the code notify the office with processing responsibility or HMRC Office responsible for the spouse’s / civil partner’s taxpayer record of the revised allowances available | |
| * If the surplus decreases and you decide not to withdraw the excess allowances from the spouse or civil partner | |
| * Recalculate the SA liability manually | |
| * Use function CREATE RETURN CHARGE to enter the liability on the SA taxpayer record | |
| 6. | Use function WORK LIST CASES or function SELECTED CASE to delete the work item from the Work List, but only when all aspects that caused the item to be created have been cleared. Select the [Del] button |