SAM20061 - Assessments: stand-alone assessments: making an assessment (Action Guide)

This Action Guide tells you what action to take if you need to make a Revenue assessment and enter the resulting charge onto the taxpayer’s SA record.

The Notice of Assessment form is on SEES. The form can be found by searching for the product code RevAsst01 Standard or for deceased customers, RevAsst01 Deceased.

The Notice of Assessment is a generic form with multiple options, it can be used to issue a

  • notice of assessment
  • notice of amended assessment
  • notice of further assessment.

It can also be used for a variety of taxes, including income tax and corporation tax.

Carefully read and answer each of the SEES inputting questions, to produce the correct output for your case.

If you’re completing the SEES inputting screen on behalf of someone else also consider any instructions they may have given you.

There is a facility to print more than one copy of the Notice of Assessment as you will need to provide a copy to the customer and their adviser (if one has been appointed).

An electronic copy should be uploaded to Caseflow Documentum.

The guide is presented as follows

Customer Type: Individual, Pension Schemes or Trusts - 1996-97 or later - Action Guide 1
Customer Type: Post 6 April  Partnerships - 1996-97 or later - Action Guide 2
Customer Type: Partnerships - 1997-98 or later - Action Guide 3
Customer Type: Pre 6 April Partnerships - 1996-97 - Action Guide 4

Customer Type: Individual, Pension Schemes or Trusts - 1996-97 or later - Action Guide 1

1.  Check whether a live SA record exists for this taxpayer. If not, either

  • Set up an SA record.  See subject ‘Set Up Individual Taxpayer’ (SAM100220) or ‘Set Up Trust Record’ (SAM100260), or
  • Re-activate a dormant record.  See subject ‘Dormant Records’ (SAM101090)

2.  Use SEES form RevAsst01 (RevAsst01D for deceased) to produce the Notice of Assessment

3.  Issue the Notice of Assessment to the customer and send a copy to the agent if applicable

4.  Keep a copy with the  case  papers and save to Caseflow

5.  Use function CREATE REVENUE ASSESSMENT to record the charge onto the Customer’s SA record. Enter details of the additional liability as appropriate in the following fields

  • First POA
  • Second POA
  • Balance
  • Total

Note: This function is available in the Compliance Manager Processing, Compliance Manager Technical, Enquiry Officer Processing or Enquiry Officer Technical roles

6.  Use function MAINTAIN SA NOTES to record separately the amounts of Income Tax, Capital Gains Tax and Class 4 NIC included in the assessment, for example, '2002-03 Rev. Asst. - IT £xxx, CGT £xxx, NIC £xxx'

7.  Consider if you need to use function AMEND RELEVANT DATES to amend the relevant date(s) for FA2009 Section 101 and Schedule 53 (Section 86 up to 30 October 2011) interest purposes

8.  Consider whether the payments on account require increasing for the year following the year of assessment. Follow the guidance in the Action Guide ‘Discovery: Update Payments on Account for Next Year’ (SAM31054)  to help you decide

9.  Where liability has increased in a Student Loan case, you should follow the guidance at subject ‘Discovery/contract settlements: student loan and/or postgraduate loan repayments (Action Guide)’ at SAM31053 to record the increased liability

Customer Type: Post 6 April  Partnerships - 1996-97 or later - Action Guide 2

1.  Do not make an assessment on the partnership. Instead

2.  Amend the partnership statement to show the revised assessment details and each partner’s share

3.  Once the partnership statement becomes final, amend each partner’s self assessment to give effect to the changes in the partnership statement using

  • Function AMEND RETURN if there is no open S9A enquiry on the partner and the return has been captured, or
  • Where there is an open S9A enquiry on the partner, make a Revenue amendment (SAM21020) using function AMEND RETURN FOR ENQUIRY if the return has been captured

4.  If a partner has not filed his or her return there will be no self assessment and you will be unable to take any further action at this time. It may be appropriate to raise a determination, see EM2027 onwards

Customer Type: Partnerships - 1997-98 or later - Action Guide 3

1.  Do not make an assessment on the partnership. Instead

2.  Amend the partnership statement to show the revised details, and each partner's share

3.  Once the partnership statement becomes final, amend each partner’s self assessment to give effect to the changes in the partnership statement using

  • Function AMEND RETURN if there is no open S9A enquiry on the partner and the return has been captured
  • Where there is an open S9A enquiry on the partner, make a Revenue amendment (SAM21020) using function AMEND RETURN FOR ENQUIRY if the return has been captured

4.  If a partner has not filed his or her return there will be no self assessment to amend and you will be unable to take any further action at this time. It may be appropriate to raise a determination, see EM2027 onwards

Customer Type: Pre 6 April Partnerships - 1996-97 - Action Guide 4

1.  Use SEES form RevAsst01 (RevAsst01D for deceased) to produce the Assessment Notice. Note: Where liability arises under Paragraph 3 Schedule 20, don’t amend the original assessment as the wrong date for Section 86 interest will be created

2.  At the same time, amend the 1996-97 partnership statement to show the amounts in the partnership assessment, including each partner’s share of the profits and the income tax and Class 4 NIC due on that share. The SA rules apply to partnerships for 1996-97 so it’s necessary to make this discovery amendment as well as the discovery assessment, to ensure that the figures in each correspond

3.  The assessment will become final once the time limit for making an appeal has passed or any appeal has been determined. If you don’t receive separate appeals for each partner, treat any appeal received against the assessment as an appeal against the discovery amendment to the partnership statement. Remember to determine both

4.  When the assessment becomes final amend each partner’s self assessment to show the appropriate share of the revised liability using, either

  • Function AMEND RETURN if there’s no open S9A enquiry on the partner and the return has been captured, or
  • Where there’s an open S9A enquiry on the partner, make a Revenue Amendment using function AMEND RETURN FOR ENQUIRY if the return has been captured

5.  If a partner hasn't filed his or her return there'll be no self assessment to amend, so you'll be unable to take any further action at this time. It may be appropriate to raise a determination, see EM2027 onwards