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

When any individual’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  • Reduced, and the difference will be withdrawn from the spouse or civil partner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 ‘Returns Review� Work List. See subject ‘Weekly Returns Review: Transfer of Allowances� (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If exceptionally the surplus is reduced and will not be withdrawn from the spouse or civil partner you should not use function AMEND RETURN. »Ê¹ÚÌåÓýapp amended liability should be calculated manually and the amended liability entered using function CREATE RETURN CHARGE.