Date: 28 October 2008
In the Review of HMRC Online Services, Lord Carter of Coles recommended that HMRC should stop accepting computer-generated returns on paper because:
HMRC therefore ended its approvals process for most types of Self Assessment returns and stopped accepting substitutes for the:
Previous versions of Andica Self Assessment Software had to go through the approval process so that Self Assessment returns printed from the software (also referred to as computer generated paper returns) would be accepted by HM Revenue & Customs (HMRC) as substitutes - alternatives - for the official paper forms. These substitutes had the same boxes as the official return but varied in appearance, for example colour and size.
In a recent guidance published by The HM Revenue and Customs (HMRC) about Paper returns printed from a computer, the HMRC, said that "There has been some confusion
around Self Assessment 'substitute' returns, but in practice accountants and advisers should experience little or no change in this area. Those filing online successfully
will not normally need to worry about substitutes. However, knowing that a paper 'back-up' exists, which does not entail a return to pen and ink, can be helpful."
The HMRC guidance added that "The proposed ban on substitutes for the main Self Assessment returns led to concern about the possibility of agents having to hand-write
returns for clients whose returns cannot be filed online (or if online filing fails). HMRC therefore agreed to accept printed tax returns that are identical in format to the
official versions (we refer to these as 'identical returns')."
HMRC encourage tax returns to be submitted online. However, a very small minority of tax payers - estimated to be about 1% of the total tax returns submitted to HMRC, whose return cannot be filed online or encounter an unexpected problem, can use an 'identical' paper return. HMRC have published stringent specifications for a computer generated identical return to be accepted as a valid return.
When printing returns for submission as paper returns you need to your print settings are accurate. You will need to print onto A4 sized paper and plain black on white output is not permitted, but greyscale is acceptable. Colour is also acceptable but this must match the HMRC form colours.
We cannot control the print outputs and quality of our customer's printers. There are other variables that could lead to the HMRC rejecting computer generated paper returns as unsuitable (non-identical) leading to you incurring possible fines for non-submission of valid returns.
Due to the reasons above Andica Self Assessment Software for Individuals and Partnerships tax returns does not support 'Identical' paper returns. You should use the inbuilt online filing feature of the software to submit your returns.
Printouts for your own or your clients records does not have to conform to the 'Identical' returns standard, the software provides plain paper reports, but these should not be submitted to the HMRC.
If, for any reason, you wish to complete returns by hand, you can continue to use the official return forms available from HMRC’s orderline or download and print the official PDF files from HMRC's website. The deadline for these paper returns will be 31 October unless the client concerned is one of the exceptions for whom online filing is not possible.
If you are completing returns on a computer, it is sensible to file online wherever possible. However, if you or your client’s return cannot be filed online, or online filing fails in a way that you consider constitutes reasonable excuse, HMRC will accept a printed return provided it is identical to the official form. You may wish to check this in advance with your software provider and check your print settings (or check the printout visually) to ensure that the return shows colour or shades of grey and not simple black on white.
Andica provides software for preparation, calculation of tax and submission of online filing of tax returns for Individuals SA100
and all supplementary forms and for Partnership business SA800 and all supplementary forms.
For further information please
contact us.
Disclaimer: Information provided here is given without any obligations and we will not accept any claims or liabilities for any damages as a result of you relying on the information given here, if in doubt you must consult a qualified system engineer. Any web links provided to third party website are for your reference, we do not have any control on the validity and content on those websites. We do not take any responsibility for you using or relying on them. Copyright to contents remains with the owner of that website.