SAM123100 | Returns: trust returns: returns for out of date years: trusts

Following an automatic change to the computer system on 6 April of each year, you will not be able to capture any SA return using Technical Support System (TSS) for a tax year which is not one of the 6 previous years. However, although the functionality to capture a return for one of the previous 6 years currently remains, you must not use TSS to capture a return which is not one of the previous 4 ‘in-date’ years.

Example: You must not capture a 2010-2011 SA return using TSS after 5th April 2015.

The action required where returns for out of date years have not been captured in TSS by the relevant 5 April is as follows, and you must record all the actions you take (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

If the return was received within the relevant time limit (4 years from the end of the tax year or, if later, within 12 months of the date of issue of a Determination)

• Use function CREATE RETURN CHARGE to record the return charge

Further information regarding time limits can be found under subject ‘Returns for out of date years: individuals’ (SAM121080). The new legislation applies equally to individuals and trustees.

All other cases

Example 1: If a Revenue Determination has been made in an amount greater than that shown on the return

• Write to the trustee to confirm that the determination remains in force (see ‘Returns for out of date years: trusts’ (Action Guide) (SAM123101) for suggested wording)

• File the return in the normal way

Example 2: If a Revenue Determination has been made in an amount less than that shown on the return

• Pass the return to the RISK Team to consider any action under discovery provisions

• If the RISK Team confirms no further action is required, write to the trustee as Example 1

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• (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)

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