We have received a few enquiries around why some of the necessary supplementary pages are omitted each year from the paper Self Assessment tax returns for individuals. Members have queried why pages are not supplied for all ongoing sources of income.
HMRC guidance confirms that where the individual taxpayer’s ‘Return Profile’ held by HMRC shows that 4 or more different sets of supplementary pages are required by the taxpayer, the SA system’s automatic selection process will only include a maximum of 3 different sets in the personalised return that is issued. The taxpayer must request the additional set(s) of pages required.
It is not practical to prepare pre-assembled combinations of core return and supplementary pages for every possible combination to be filed by taxpayers, although these combinations do cover the vast majority of cases. Not all combinations will therefore be issued automatically. The taxpayer will be issued with the combination that is the closest match to the pages they filed.
If you want to read more about supplementary pages, the full background can be found at http://www.hmrc.gov.uk/manuals/sammanual/SAM120010.htm.
Additional supplementary pages can be obtained by download from www.hmrc.gov.uk or by telephoning 0845 900 0404 and ask us for the relevant pages.
If you come across any particular systems problems related to SA or other HMRC systems, then contact the ATT Techincal inbox at: atttechnical [at] att.org.uk.