SAM124120 | Returns: view and amend return: source reference exceptions: using function amend return

When a sole trading source is set up for Self Assessment, the computer allocates a unique identifier to that source. This is not known by the taxpayer and is not on the return. The unique identifier, known as the source reference, is shown in function MAINTAIN SOURCES.

Where a taxpayer includes more than one trading source in their SA return, the source reference should be identified and entered for each source during capture using function CAPTURE RETURN. This will allow the Compliance Officer to distinguish the sources during Check Later. For cases filed over the Internet, source references are always entered after the taxpayer’s record is updated with the return details.

If a taxpayer includes more than one trading source in their SA return, a work item will be entered as SOURCE EXCEPTION on the ‘Weekly Returns Review’ Work List where

• The source reference entered during capture of the return details does not match a source reference held on the taxpayer’s record

Or

• No source reference was entered during capture, (includes all cases filed over the Internet. See subject ‘Filing returns electronically and function AMEND RETURN’ (SAM124080))

The source references should be entered on to the taxpayer record using function AMEND RETURN.

A work item will also be entered as SOURCE EXCEPTION on the ‘Weekly Returns Review’ Work List where there are multiple sources recorded on the SA record and less have been captured. For example where there are two trade sources set up on the SA record and only one set of trade pages were captured.

In these cases you will not be able to use function AMEND RETURN to enter the source reference because the taxpayer has not completed the relevant supplementary pages. The case should be referred to the Compliance Manager to consider opening an enquiry.

More information on dealing with the Work List entries is available in section ‘Returns Work Lists’ in this business area.

If the taxpayer amends their return and that amendment adds a second or subsequent trading source it is necessary to obtain the source reference during capture of the amended details. The references should then be entered in function AMEND RETURN. If it is a new source you will need to set the new source up first using function SET UP TRADE or SET UP PARTNER.