DMBM515066 - Debt and return pursuit: Self Assessment: debt and return background: reactivating (reopening) a return year and/or dormant record

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Where you become aware a tax return year and/or record needs reopening, please inform Personal Tax Operations (PT Ops). Generally, this will be following a minus remission (such as ex-RLS) and you wish to cancel Create Return Charge (CRC) or:

  • if CRC has been done by mistake; for example, the wrong year was CRC바카라 사이트™d
  • where it was previously believed or we agreed the SA return or record was not required.

Relevant guidance used by PT Ops can be found in SAM101093 but if the customer wants to register or re-register for Self Assessment, refer them to .

Informing Personal Tax Operations

Send an eForm to the 바카라 사이트˜PSA WM 바카라 사이트“ SA Referral Number 2바카라 사이트™ Destination Office with the Referral Reason 바카라 사이트˜Individual Maintenance/Processing바카라 사이트™ and:

  • provide the customer's details such as name and SA reference
  • enter 바카라 사이트œSAM101093 Reactivate year/record" at the start of the Case Description
  • indicate whether this is a 바카라 사이트˜minus remission바카라 사이트™ or if 바카라 사이트˜SA criteria exists바카라 사이트™
  • state which years are to be reactivated (by cancelling CREATE RETURN CHARGE)
  • confirm whether the SA record is to remain dormant or not
  • detail which penalties are to be reinstated (if you know they were previously cancelled)
  • highlight if an SA return was not issued, because records were dormant.

Note: Please record clear SA and IDMS notes to confirm the relevant years and reason why reopening the record/year is now necessary.

Overdue SA return details will be sent to IDMS after the CREATE RETURN CHARGE is unlogged, or once a return is outstanding and overdue.

Failure to Notify (FTN) and when it바카라 사이트™s appropriate to inform RIS

The time limit for notifying HMRC about chargeability is six months from the end of the tax year in which the Income Tax Self Assessment and Capital Gain liability arises (notification must be received on or before 5 October). You can inform the Risk & Intelligence Service (RIS) where you discover the SA criteria is met and the customer hasn바카라 사이트™t informed HMRC within the above time limit; see how to use the RIS evasion referral mailbox.

However, PT Ops will consider 바카라 사이트˜issuing바카라 사이트™ an FTN notice-to-file a return when reactivating the year/record. SA notes will indicate if the customer has been issued with an SA832 (withdrawal notice) and/or SA833 (reissuing notice following withdrawal). More information about the reactivation process for tax years 2012-13 and onwards can be found in SAM120115Ìý²¹²Ô»å SAM120120.