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This Action Guide tells you how to update the SA record when you are concluding an enquiry using Discovery assessments. It supplements the other Action Guides in this section of the SA Manual, by highlighting the additional steps that need to be carried out and different functions that may need to be used where this type of record has been set up. Follow steps 1 - 8 below. The guide is presented as follows

Making Revenue amendments聽-聽Step 1
Handling appeals and postponements聽-聽Steps 2 - 3
Settling the enquiry聽-聽Steps 4 - 8

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

Making Revenue amendments

1.聽聽Use SA function AMEND RETURN or CREATE RETURN CHARGE to record any amendment to the return as a result of the enquiry. In function AMEND RETURN use the Change Type 'Correction'

Note: This is because where an ITSA Discovery record has been used, SA functions AMEND RETURN FOR ENQUIRY and CREATE RETURN CHARGE FOR ENQUIRY are not available

Handling appeals and postponements

2.聽聽If the taxpayer appeals against the Revenue amendment

• Use function CREATE APPEAL to record the open appeal, and聽if the taxpayer has made an acceptable postponement application
• Use function MAINTAIN STANDOVERS
• To suspend collection of additional liability on the amendment.聽Note: In these cases you can only use an informal standover, though a formal standover should be used.聽And
• To informally hold over collection of payments on account for the next year to the extent they are based on the amendment

Example

• Additional income tax and Class 4 NIC of 拢8000 charged in 2006-07 Revenue amendment. Payments on account for 2007-08 increased automatically by 拢4000 each. Appeal and postponement request received. Agreement to postpone 拢4000 so 拢2000 also informally held over on both payments on account for 2007-08, and聽if the appeal cannot be determined by agreement
• Submit the appeal for hearing by Tribunal

3.聽聽When the appeal (and any appeal against a jeopardy amendment) is determined, check function VIEW STATEMENT before and after making the appropriate amendment to the return. (If no adjustment is required check the amount of the standover being released.) If the amount, previously suspended and now being released for collection is 拢1000 or more, it is possible that surcharge will be charged incorrectly. Contact the Business Helpdesk for advice on how to handle the case by submitting a referral to the SA mailbox.

Settling the enquiry

4.聽 Use SA function AMEND TAXPAYER SIGNALS to change the entry in the No Repayment field to 'N' unless a reason exists for inhibiting automatic repayment

5.聽聽Use SA function MAINTAIN RESPONSIBLE OFFICE to change the entry in the Automatic move field to 'Y' unless a reason exists for inhibiting automatic moves

6.听听If the enquiry involved a challenge to the original status claimed, even if the challenge was not the main part of the enquiry and if that outcome is unchanged from that returned by the taxpayer use Function VIEW TAXPAYER DESIGNATORY DETAILS and the [Residency] button to enter 鈥榊鈥� in the Residence box to indicate UK resident or 鈥楴鈥� to indicate non UK resident. The 鈥楧ate Domicile Set鈥� field should record when the UK Domicile decision was made

7.聽 Use function MAINTAIN SA NOTES to record where the enquiry papers are filed.