SAM121171 | Returns: individuals returns: mandatory boxes: individuals (Action Guide)

Where the taxpayer has completed the Employment, Self-Employment and / or Partnership pages but not completed the mandatory boxes as appropriate, follow steps 1 - 9 below.

For details of how to access the SA functions, select ‘Index Of Functions’ on the left of the screen.

Where the missing information is the employer’s reference from box 4 of the Employment page E1

1. Use PAYE Service Function TRACE AND MATCH and relevant details shown on the return (employer’s name and address) to trace the information

Note: You should not reject a return where details of the employer’s name is provided, even if you still cannot trace the PAYE reference

Where the missing information is the description of the business from box 2 on the Self-employment (full) page SEF 1 or box 1 on the Self-employment (short) page SES 1

2. Use function MAINTAIN SOURCES and relevant details shown on the return to obtain the information

Where the missing information is the partnership reference from box 1 on the Partnership pages PF 1 (full) or PS 1 (short) and the taxpayer is not a partner of a foreign partnership that has no profits arising in the UK

3. Use function MAINTAIN SOURCES, other entries on the return, or if necessary, earlier returns to obtain the information

4. If the information cannot be obtained, the return must be sent back as unsatisfactory. For guidance see ‘Unsatisfactory individual returns’ (SAM121260)

If the taxpayer is a partner of a foreign partnership that has no profits arising in the UK

5. Enter their own UTR in box 1

In all cases where you are able to obtain the information

6. Enter the information on the return in pencil and when the return is captured enter the information in the screen box

7. Send a Customer Service Message to the taxpayer advising that the information must be completed on future returns

In all cases where you are not able to obtain the information from all relevant details held, or you are at all unsure

8. Do not guess

9. Treat the return as unsatisfactory and send the return back to the taxpayer. Note: But see step 1 regarding details of employer’s reference