SAM120091 - Returns: return issue: requesting automatic issue of returns after ITAR (Action Guide)
The automatic process to select cases for the issue of a CY-1 return on 6 April in any year is known as ITAR (Income Tax Annual Return selection). The selection process normally takes place in mid / late February and identifies that a return for the tax year which will end on the following 5 April is to be included in the bulk issue.
Where the ITAR date has passed, follow steps 1 - 6 below.
For details of how to access the SA functions, select ‘Index Of Functions� on the left of the screen.
1. Using Function RECORD RETURN REQUEST
If you want to request automatic issue of an original return for the year that will be CY-1 at the following 6 April (for example, year ending 5 April next)
2. Select the section of the screen indicating the current year
3. Select ‘Late Issue / Reissue - original not served� from the drop-down menu in the Request Reason field
The return will be issued as soon as possible after the following 5 April
If you want to request automatic issue of an original return for the year that is CY-1 at the present date (for example, year ending 5 April next)
4. Select the section of the screen indicating the previous year
5. Indicate whether Failure To Notify applies by selecting the appropriate reason from the drop-down menu in the Failure To Notify field. Note: In a partnership case you must always select ‘Not Failure To Notify�
6. Select ‘Late Issue / Reissue - original not served� from the drop-down menu in the Request Reason field
The return will be issued as soon as possible after the request is made
Note: If a return has already been issued for the year in question, you will not be allowed to automatically re-issue a further original return for that year