188体育

If you are processing a return

• On or before 31 December following the end of the return year and you consider a repair to the return is required

Or

• After 31 December and repairs are identified that do not increase the liability (This听content has been withheld because of exemptions in the Freedom of Information Act 2000) , or do increase the liability (This听content has been withheld because of exemptions in the Freedom of Information Act 2000) 听(This听content has been withheld because of exemptions in the Freedom of Information Act 2000) but a repayment is due

Follow steps 1 - 5 below

For details of how to access the SA function, select 鈥業ndex Of Functions鈥� on the left of the screen.

If the entry to be repaired forms part of the Standard Accounts information

| 1. | Refer the case to an Inspector before you repair an entry to consider the effect on | || | 听 | * The income tax basis period information, if the accounting period and basis period differ
听
And / or | | 听 | * Any Farmer鈥檚 averaging adjustment |

Where the Inspector advises you to continue with the repair and in all other cases

2.	Make a pencil note of the new 鈥榬epaired鈥� figure by the appropriate box on the return
听	听
3.	Repair the figure entered by selecting the 鈥楻epair鈥� option from the 鈥楨dit鈥� menu heading or by selecting the 鈥楻鈥� key in TSS. You will be presented with the REPAIRS EXPLANATIONS screen
4.	Select the abbreviated reason for the repair from the REPAIR EXPLANATIONS screen
5.	Proceed to the next entry to be entered