SAM121571 - Returns: individuals returns: returns mislaid after logging: individuals (Action Guide)

Where, exceptionally, a return has been logged as received but subsequently mislaid before capture has taken place, follow steps 1 - 13 below.

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

Initial Action

1. Issue SA stock letter SA615 (available on 바카라 사이트˜Letters & Forms on Computer바카라 사이트™) to the taxpayer

  • 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: 바카라 사이트˜Complaints and putting things right바카라 사이트™

2. Select the SA Note (Individual return for (year) mislaid, duplicate issued (date) to (customer/agent) with letter SA615) from the SEES Notes Paster

3. Set a BF date and enter a BF note on the 바카라 사이트˜Returns not Captured바카라 사이트™ Work List as 바카라 사이트˜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 바카라 사이트˜Letters & Forms on Computer바카라 사이트™) to the taxpayer

  • 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 right바카라 사이트™ 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 바카라 사이트˜Returns not Captured바카라 사이트™ Work List as 바카라 사이트˜Second Reminder (Date)바카라 사이트™

In the absence of a completed return after the 30 days

For tax returns for 2009-2010 and earlier - Steps 7 - 9
For tax returns for 2010-2011 onwards - Steps 10 - 13

For tax returns for 2009-2010 and earlier

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

8. Use function AMEND FIXED PENALTIES to

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

Note: The Record Daily Penalties signal cannot be set until the statutory filing date has passed, therefore if necessary, you should BF the case until that date has passed

9. 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 바카라 사이트˜Outstanding Debt and / or Return바카라 사이트™ work list at the Debt Management office

Note: If at any time the original return is found, inform the Debt Management office immediately by telephone(This content has been withheld because of exemptions in the Freedom of Information Act 2000) and capture the return

For tax returns for 2010-2011 onwards

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

  1. Use function VIEW/CONTROL PENALTIES to inhibit the late filing penalties for the year of the return

Note: You should not inhibit late payment penalties. See SAM61340 바카라 사이트˜Control penalties바카라 사이트™ for further information

12. Send an email to Nottingham DRT Determinations using the mailbox address mailbox, SA compliance determinations request (DM Debt Mgmt) using the heading

  • 바카라 사이트˜Return mislaid after logging - consider determination바카라 사이트™

Advise that the return has been mislaid after logging (work list W042 case) and to ask that consideration be given to raising a determination for tax year yy/yy

13. Use function MAINTAIN SA NOTES to record that the return has been unlogged, that late filing penalties have been inhibited for year yy/yy and that an e-mail has been sent to Nottingham DRT Determinations mailbox, SA compliance determinations request (DM Debt Mgmt)

Note: If at any time the original return is found, inform the Debt Management office immediately by telephone(This content has been withheld because of exemptions in the Freedom of Information Act 2000) and capture the return