SAM123311 | Returns: trust returns: returns mislaid after logging: trusts (Action Guide)

Where, exceptionally, a return has been logged as received but subsequently mislaid before you have calculated the liability, follow steps 1 - 10 below.

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

Initial Action

1. Issue SA stock letter SA615 (available on ‘Letters & Forms on Computer’) to the trustee

• Apologise that the return has been mislaid

• Ask for a freshly signed copy of the original or another completed return (provide a blank duplicate form) to be submitted by the relevant filing date, or within 45 days whichever is the later

• Offer assistance if required and enclose factsheet C/FS: ‘Complaints and putting things right’

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

3. Set a BF date and enter a BF note on the ‘Returns not Captured’ Work List as ‘First Reminder (Date)

If no return has been supplied by the relevant filing date, or after 45 days where the initial letter was issued after the relevant filing date

4. Issue SA stock letter SA616 (available on ‘Letters & Forms on Computer’) to the trustee

• Explain that, though it was our fault, the original return is lost and we must now have the relevant return to complete our records

• Explain that legislation does allow us to act, if need be, as if the return has never been received and that we can make a determination of the liability for the year based on all information available. Ask for the return to be submitted within 30 days

• Offer assistance again if required and refer to factsheet C/FS: ‘Complaints and putting things right’ sent earlier

5. Record the issue of the letter SA616 using function MAINTAIN SA NOTES

6. Set a BF date and enter a BF note on the ‘Returns not Captured’ Work List as ‘Second Reminder (Date)’

In the absence of a completed return after the 30 days

7. Consider the tax at risk using all information available

8. Use function UNLOG RETURN to unlog the return and then immediately

9. Use function AMEND FIXED PENALTIES to

• Set the Record Daily Penalties signal so that no fixed automatic penalty is imposed

• Set the Priority Collection Action (PCA) signal

10. Take no action to charge daily penalties and use function MAINTAIN SA NOTES to record that the return has been unlogged together with the reason why the Record Daily Penalties signal has been set. This will prevent inappropriate action being taken when the case appears on the ‘Outstanding Debt and / or Return’ Work List at the Recovery Office

Note: If at any time the original return is found, inform the Recovery Office immediately by telephone and process the return