SAM101240 | Records: maintain taxpayer record: maintain taxpayer return profile

The SA return consists of a basic tax return and a number of supplementary pages, each relating to a different type of income. Details of the supplementary pages to the basic return required by each taxpayer are held on the return profile which can be maintained by the operator.

Note: 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 The functionality is temporarily withdrawn during this period as any updates made to the profile before the bulk release of the following year’s return issue has been completed could result in system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.

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.

Further information is contained in the following

New SA taxpayer

When you set up a taxpayer’s SA record, the computer will create a basic return profile. This will consist only of the SA tax return.

In all cases you should then use function MAINTAIN RETURN PROFILE to

• See which supplementary pages to the basic return can be issued to this type of taxpayer

• Select the supplementary pages you want this particular taxpayer to receive

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.

Amendment following receipt of SA return

For individuals and Trusts the return profile for CY-1 is automatically updated upon capture of the return for that year. You may update the CY-1 profile after capture of the return, using function MAINTAIN RETURN PROFILE.

For partnerships the profile should be reviewed and updated manually upon receipt of the return each year using function MAINTAIN RETURN PROFILE.

Changes to sources of income

There will also be occasions when you become aware of changes to the taxpayer’s sources of income. You should consider whether the return profile needs updating as a result of these changes and use function MAINTAIN RETURN PROFILE accordingly.

It may also be necessary to re-allocate the main source of income if the SA record is not linked to a PAYE record, using function MAINTAIN SOURCES.

Additional pages required

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) or contact the SA Orderline for the required pages.

However the taxpayer may still request the issue of either

• Additional copies of supplementary pages

Or

• Supplementary pages that have not been automatically issued

You will have to do this manually and update the return profile if appropriate.