SolvedSAM123271 | Returns: trust returns: repairing obvious errors: trusts (Action Guide)
From HM Revenue & Customs · Self Assessment Manual
If you are processing a return
On or before 31 December following the end of the return year and you consider a repair to the return is required
Or
After 31 December and repairs are identified that do not increase the liability (This content has been withheld because of exemptions in the Freedom of Information Act 2000), or do increase the liability (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) but a repayment is due
Follow steps 1 - 5 below
For details of how to access the SA function, select ‘Index Of Functions’ on the left of the screen.
If the entry to be repaired forms part of the Standard Accounts information
Where the HO Tech advises you to continue with the repair and in all other cases
| 2. | Make a pencil note of the new ‘repaired’ figure by the appropriate box on the return |
| 3. | Repair the figure entered by selecting the ‘Repair’ option from the ‘Edit’ menu heading or by selecting the ‘R’ key in TSS. You will be presented with the REPAIRS EXPLANATIONS screen |
| 4. | Select the abbreviated reason for the repair from the REPAIR EXPLANATIONS screen |
| 5. | Proceed to the next entry to be entered |