SAM123211 | Returns: trust returns: unsatisfactory trust returns (Action Guide)

Unsatisfactory returns should be identified before logging takes place but if you have to unlog a logged unsatisfactory return before capture has taken place, follow steps 1 - 5 below.

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

Note: When preparing the return for entry in TSS and when entering the return details into TSS, try and resolve all your queries in one call to the trustee. This will not be possible in every case. Some problems will not be found until the return details are entered in TSS.

1. Try to find all missing items and any obvious errors which need to be clarified

2. Attempt to solve simple omissions or missing totals from the return by reference to enclosures or correspondence with the return. For example, a missing total may be where there is an entry for net profit at box 1.83 but no entries carried down to boxes 1.90 and 1.92

3. Obtain all information you can from the return and enclosures. This does not however include completing the Standard Accounts Information where the trustee has enclosed accounts and has made no effort to complete the SAI boxes. The Standard Accounts Information consists of the entries relating to income and expenses on supplementary page TT2. The equivalent information with regard to Land and Property is the details of income and expenses on supplementary pages TL1 and TL2

4. If the return is still considered as unsatisfactory

• If the return has been logged, use function UNLOG RETURN to unlog the return and select a reason for the unlogging from the drop down menu

• Send the return back, without any amendment (with any relevant missing supplementary page for completion where applicable), to the trustee or agent who submitted it (only to an agent where 64-8 held)

• Remember to cross through any date stamp on the front of the return

• Enclose SEES letter SA603, SA604 or SA605 as appropriate. Where the return is a computer generated version of a return that is not identical to the HMRC form, it should be sent back with SEES letter SA602

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

Note: Where an agent is acting, letter SA606 should also be issued to the other party with a copy of the letter notifying them of the action taken

5. If the return was received before the filing date and is being returned on or after 10 October or in the corresponding 21 day period up to any other filing date, you should also

• Make sure the return is unlogged

• Mark a note of the ‘Paper Return Due’ date shown on the Maintain Return Summary screen for the tax year

• Amend the ‘Paper Return Due’ date to the date which marks the end of the 21 day period allowed for the customer to send the corrected return back to us

Notes:

a. If the return was a late issue and the 21 day period will extend beyond the 31 January online filing date, amend the ‘Return Due Date’ as well

b. Exceptionally a period longer than 21 days may be agreed. If so, enter the date that marks the end of that period

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