SAM31045 - Compliance: enquiry work: S12AC enquiries completed (partners SA records) (Action Guide)

When S12AC enquiries into a partnership return are completed update the partners바카라 사이트™ SA records by following the instructions in the Enquiry Manual and steps 1 - 11 below. This Action Guide supplements the Enquiry Manual by telling you what SA functions to use on the partners바카라 사이트™ SA records.

Additionally, where the enquiry record was set up using CQI Workbench function CREATE ITSA DISCOVERY, refer to the Action Guide 바카라 사이트˜Concluding an enquiry: Using ITSA Discovery records바카라 사이트™ (SAM31046).

The guide is presented as follows

Notification of partner바카라 사이트™s revised share of partnership income - Steps 1 - 2
Update partners바카라 사이트™ SA records - Follow the instructions under the heading that fits your partner
Case I or II profits for 1996-97 of a pre 6 April 1994 partnership: open S9A enquiry on partner for the same year as the S12AC enquiry - Step 3
Case I or II profits for 1996-97 of a pre 6 April 1994 partnership: no S9A or closed S9A enquiry on partner for the same year as the S12AC enquiry - Step 4
Other partnership profits / income and Capital Gains: open S9A enquiry on partner for the same year as the S12AC enquiry - Steps 5 - 6
Other partnership profits / income and Capital Gains: no open S9A enquiry on partner for the same year as the S12AC enquiry - Step 7
Review signals and enquiry status - Steps 8 - 11 (go to these steps as directed in the Action Guide)

For details of how to access any of the SA functions, select 바카라 사이트˜Index of Functions바카라 사이트™ on the left of the screen.

Notification of partner바카라 사이트™s revised share of partnership income {#}

  1. If you receive a notification from a S12AC Enquiry Officer advising the S12AC enquiry is completed and no change to the partnership statement (so the partner바카라 사이트™s share is unaffected)
  • Do not acknowledge receipt of the notification
  • Go to Steps 8 - 11
  1. If you receive a notification from a S12AC Enquiry Officer advising the S12AC enquiry is completed and giving details of your partner바카라 사이트™s revised share of partnership income
  • Send an acknowledgement confirming receipt of the notification

Case I or II profits for 1996-97 of a pre 6 April 1994 partnership: open S9A enquiry on partner for the same year as the S12AC enquiry {#}

  1. If additional interest on payments on account for 1997-98 (due to revised Case I or II profits from the pre 6 April 1994 partnership) is not included in a contract settlement (SAM31060) with the partner in respect of a S9A enquiry

Use Function AMEND RETURN FOR ENQUIRY or CREATE RETURN CHARGE FOR ENQUIRY to make a Revenue amendment (SAM21020)

Note 1: The amendment has no effect on the partner바카라 사이트™s liability for 1996-97 (as it includes a revised credit for notional tax and Class 4 NIC) but it prompts the computer to set up or amend payments on account for 1997-98

Note 2: Additional interest is excluded from the contract settlement where the due date of the contract is 31/01/1999 or earlier or the taxpayer objects to it being included in the contract

Case I or II profits for 1996-97 of a pre 6 April 1994 partnership: no S9A or closed S9A enquiry on partner for the same year as the S12AC enquiry {#}

  1. Update the partner바카라 사이트™s 1996-97 return details to reflect his / her revised share of Case I or II partnership profits and notional tax / Class 4 NIC by using
  • Function AMEND RETURN or CREATE RETURN CHARGE (recording the changes as a 바카라 사이트˜correction바카라 사이트™)

Note: The amendment has no effect on the partner바카라 사이트™s liability for 1996-97 (as it includes a revised credit for notional tax and Class 4 NIC) but it prompts the computer to set up or amend payments on account for 1997-98

And

  • Go to Steps 8 - 11

Other partnership profits / income and Capital Gains: open S9A enquiry on partner for the same year as the S12AC enquiry {#}

  1. If you are negotiating a contract settlement with the partner in respect of a S9A enquiry
  • Include the revised partnership profits / income and Capital Gains in your calculation of tax and Class 4 NIC. In the letter of offer also include
  • The penalty (agreed with or determined following formal penalty action on the nominated partner) in respect of the partner바카라 사이트™s revised share of partnership profits / income and Capital Gains

And

  • The abated penalty on non-partnership income
  • Follow the instructions in the 바카라 사이트˜S9A: contract settlement바카라 사이트™ Action Guide (SAM31042)
  1. If you do not make a contract settlement with the partner in respect of the S9A enquiry
  • Use function AMEND RETURN FOR ENQUIRY or CREATE RETURN FOR ENQUIRY to make a Revenue amendment in respect of the revised partnership profits / income and Capital Gains

And

  • Follow the instructions in the 바카라 사이트˜S9A: non-contract settlement바카라 사이트™ Action Guide (SAM31043) for adjustments to non-partnership income disclosed by your S9A enquiry

Note:

The revision for the S12AC enquiry is not dependent on the S9A enquiry. This means the Revenue amendment for revised partnership profits / income and Capital Gains can be made when you know that your S9A enquiry will not be finalised by way of a contract settlement. At the same time as making the partnership revision function CREATE SUNDRY CHARGE can be used to enter any tax geared penalty (agreed with or determined following formal penalty action on the nominated partner) in respect of the understated partnership profits / income and Capital Gains.

When writing to the partner to explain the reason for the amendment point out that the penalty has been agreed with, (or determined following formal penalty action on), the nominated partner. Also, advise that interest is accruing on the additional liability and, if paid late, the penalty will be liable to interest.

Include a payslip using the Print Payslip application. Enter the UTR, followed by a K (for example, 8257235884K), in the 바카라 사이트˜Reference바카라 사이트™ field and complete the other fields as necessary.

Other partnership profits / income and Capital Gains: no open S9A enquiry on partner for the same year as the S12AC enquiry {#}

  1. If there is not an open S9A enquiry on the partner
  • Update the partner바카라 사이트™s return details for the year of the S12AC enquiry using function AMEND RETURN or CREATE RETURN CHARGE (recording the changes as a 바카라 사이트˜correction바카라 사이트™)
  • Use function CREATE SUNDRY CHARGE to enter any tax geared penalty (agreed with or determined following formal penalty action on the nominated partner) in respect of the understated partnership profits / income and Capital Gains

Note: When writing to the partner to explain the reason for the amendment point out that the penalty has been agreed with (or determined following formal penalty action on) the nominated partner. Also, advise that interest is accruing on the additional liability and, if paid late, the penalty will be liable to interest

Include a payslip using the Print Payslip application. Enter the UTR, followed by a K (for example, 8257235884K), in the 바카라 사이트˜Reference바카라 사이트™ field and complete the other fields as necessary

  • Use function MAINTAIN SA NOTES to record the type of penalty - 바카라 사이트˜Tax Geared Pen바카라 사이트™ for S93(5) penalties, 바카라 사이트˜S95 Pen바카라 사이트™, 바카라 사이트˜S95A Pen바카라 사이트™ and so on
  • If there is an overpaid balance and a repayment has been requested, follow the guidance in business area 바카라 사이트˜Repayments바카라 사이트™ and use function ISSUE REPAYMENT FROM OVERPAID BALANCE to make the repayment, if appropriate. Note: At this stage the No Repayment signal is still set on the record, but can be overridden if there is no other reason (shown in function MAINTAIN SA NOTES) for it being set
  • Go to Steps 8 - 11

Review signals and enquiry status {#}

  1. Use function VIEW COMPLIANCE SUMMARY to check the enquiry status for all years
  2. If you made an amendment to the partner바카라 사이트™s self assessment which resulted in additional liability becoming due from the partner
  • Use function AMEND TAXPAYER SIGNALS to enter 바카라 사이트˜Y바카라 사이트™ in the Priority Collection Action field where you consider the partner바카라 사이트™s additional liability is a high risk debt requiring priority collection action. If you set the signal, record the fact in function MAINTAIN SA NOTES
  1. Except where there is an open S9A or S12AC enquiry for any year
  • Use function MAINTAIN RESPONSIBLE OFFICE to set the Automatic Move (SAM31070) status to 바카라 사이트˜Y바카라 사이트™

If on using the function you find that Automatic Move status is set to 바카라 사이트˜N바카라 사이트™ for any other Revenue activity for which your office has active responsibility consider changing it to 바카라 사이트˜Y바카라 사이트™. You may have to ask another operator in your office to amend the status if you do not have the clerical user role associated with the Revenue activity

Note: The entry in the Automatic Move field is not changed from 바카라 사이트˜N바카라 사이트™ to 바카라 사이트˜Y바카라 사이트™ when the settlement date is passed from the CQI Workbench to the partnership SA record

  • Use function AMEND TAXPAYER SIGNALS to change the entry in the No Repayment field to 바카라 사이트˜N바카라 사이트™ unless a reason exists for inhibiting automatic repayment

Note: The No Repayment signal is not changed from 바카라 사이트˜Y바카라 사이트™ to 바카라 사이트˜N바카라 사이트™ when the settlement date is passed from the CQI Workbench to the partnership SA record

  1. If the enquiry status is 바카라 사이트˜NONE바카라 사이트™ on the partner바카라 사이트™s SA record for the year of the S12AC enquiry
  • Make the following note in the partner바카라 사이트™s PN Pad and in function MAINTAIN SA NOTES: 바카라 사이트˜Closed S12AC Year YYYY/YY, p바카라 사이트™ship (UTR바카라 사이트”바카라 사이트”바카라 사이트”-). Refer any amendments to partner바카라 사이트™s return to p바카라 사이트™ship Enquiry Officer바카라 사이트™

Note: Where a S9A enquiry has not been opened for the same year as the S12AC enquiry the computer will have changed the enquiry status on the partner바카라 사이트™s SA record from 바카라 사이트˜S12AC PRESENT바카라 사이트™ to 바카라 사이트˜NONE바카라 사이트™ when the settlement date is passed from the CQI Workbench to the partnership SA record