SAM100270 | Records: set up taxpayer record: taxpayer return profile

The taxpayer return profile is a record of supplementary pages to be issued with the basic tax return. For the first year of SA, the profile is determined from certain information held on the National Insurance and PAYE Service (NPS), forms CWF1, SA400, SA401, SA402 or form SA1. In subsequent years, the profile is updated automatically for individuals following capture of the return for the previous year. It may be updated manually for CY-1 following capture of the return for that year.

For trusts and partnerships, the profile is updated manually on receipt of the return.

Do not use function MAINTAIN RETURN PROFILE for a pension scheme. This will have been set up with the taxpayer type ‘trust’ and the computer cannot identify that the ‘Tax Return for Trustees of approved self administered Pension Schemes’ is to be issued. The return profile will therefore be incorrect and should not be amended. The SA970 for pensions has to be issued manually.

When a taxpayer starts in business, trade or partner details should be entered on the taxpayer’s SA record. At the same time the taxpayer return profile should be updated. Function MAINTAIN RETURN PROFILE serves this purpose.

Note: Function MAINTAIN RETURN PROFILE provides access to profiles for CY and CY-1.

If you do not complete the CY-1 profile before the automatic selection process is run, only the basic return will be issued.

If you complete the CY-1 profile but not that for CY, when the automatic selection process runs for CY it will use the profile from the previous year.

The returns automatic selection process will normally issue one copy of a particular supplementary page or set of supplementary pages. Where multiple copies are required, the taxpayer is advised in the guidance notes to photocopy the original page(s) when completing a paper return.

Please note that for a short period in April each year, you will find that you are unable to update the profile. The functionality is temporarily withdrawn during this period as any updates made to the profile before the bulk release of the following year’s return issue has been completed could result in system failures.