SAM121371 | Returns: individuals returns: capture operators guidance - return

From HM Revenue & Customs · Self Assessment Manual

Individuals Return

The majority of return entries can be captured from the return without you having to consider the effect of each entry on the case as a whole. There are occasions however when you must stop and think about, and possibly calculate, amounts that have to be entered during capture.

During capture of return information you will be presented with warnings that advise you of unlikely situations and of situations where you should consider the case more fully and take clerical action.

You will not see warnings in all situations where you need to take clerical action and this guidance is designed to act as an aid in identifying entries on a return for which you will not be prompted by a warning to take action.

In all cases you should read all the information given in the Additional Information boxes on the return and read and act upon as necessary any warning messages that are displayed.

The list is in the order that a return is presented. You need only refer to this list if the box is completed or relevant claim has been made

The remainder of this subject is presented as follows

Main Tax Return (SA100)
General points to note
Coding income from the SA Return - points to note
Short Tax Return (SA200)

Main Tax Return (SA100)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

General points to note

You should also be aware of the following when capturing a return:

Table shown as recovered text

1. When capturing amounts, you should enter the amount as shown on the return, including pence where appropriate 2. Repayments being created between 150K and 250K, please see refer to PT Operations Ocelot guidance Issuing a repayment. The Financial Scheme of Delegation Authorities (SoDA) states authorisation of SA repayments over £150,000 must completed by a Band O or above 3. When making a repair, you should consider all other repairs that are to be made to the return. If the total repairs are within the de minimus limits, you should Remove the repair Note the return in pencil (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) 4. When repairing a return after 31 December, you must follow the guidance at subject ‘Repairing Returns After 31 December’ (SAM121540) 5. Where a supplementary page is submitted, and has been noted as requiring completion on page TR 2 of the return, but has not been completed, the return is unsatisfactory. The return should be sent back to the taxpayer / agent who submitted it, with the rest of the return, to complete in full 6. Where a Capital Gains Summary page (SA108) is submitted, it must be accompanied by a full CG computation, either as an attachment or as an entry in the ‘Any other information’ space (box 35 on page CG2) 7. Wherever possible you should review the code at the same time as the return is captured. This will avoid work list entries the following day 8. Where information has been included in any of the additional information boxes for either the core return or any supplementary pages, you should enter ‘Y’ in the relevant box in LDC. No other information should be entered in the capture box 9. Where the Foreign pages (SA106) are submitted, you should be aware that the accompanying notes advise the customer to submit separate schedules in certain circumstances. The format of these schedules is not important and you should not reject a return because details have been provided in the white space rather than a schedule (or vice versa) 10. All returns with Foreign pages where Foreign Tax Credit Relief is claimed in Revenue Calculation cases should, in the first instance, be referred to a Band O in order that Foreign Tax Credit Relief can be calculated. Self Calculation cases should be captured as seen 11. When capturing a return, you should select the Tax Calculation Summary in all cases to enable you to enter details of Underpaid tax for earlier years included in the tax code (the amount held on the PAYE record will be pre-populated) Underpaid tax for CY-1 to be included in the CY tax code (the amount held on the PAYE record will be pre-populated) Surplus Blind person’s allowance transferred from the spouse / civil partner (you will need to obtain these details) Surplus Married couple’s allowance transferred from the spouse / civil partner (you will need to obtain these details) Note: In a Revenue Calculation case you will be permitted to enter details in other boxes, but the tax calculation will ignore any entries other than the 4 items above.

Individuals Return

Main Tax Return (SA100)

General points to note

Coding income from the SA Return - points to note

Short Tax Return (SA200)

1.1

1.2 completed

1.5

2.2 to 2.5

2.6A and / or 2.6B

3.2

3.3

3.12A to 3.12D

3.13

3.14

4.1

9.1

Question 11

Question 12

12.11

12.13

SA108 Box 10 or 17

SA108 Box 26