SAM124020 - Returns: view and amend return: amended returns where allowances transferred to spouse or civil partner

When any individual바카라 사이트™s return is amended or corrected using the AMEND RETURN function a check should be made to see whether there is a cross in the box which shows that the taxpayer wants to transfer surplus allowances.

If there is a cross, it is necessary to recalculate the surplus allowances.

You can deal with the amendment and leave the cross in the box if the surplus is

  • Unchanged or increased

Or

  • Reduced, and the difference will be withdrawn from the spouse or civil partner

A Work Item will be entered as TRANSFER OF ALLOWANCES on the 바카라 사이트˜Returns Review바카라 사이트™ Work List. See subject 바카라 사이트˜Weekly Returns Review: Transfer of Allowances바카라 사이트™ (SAM125200).

If exceptionally the surplus is reduced and will not be withdrawn from the spouse or civil partner you should not use function AMEND RETURN. The amended liability should be calculated manually and the amended liability entered using function CREATE RETURN CHARGE.