PAYE104050 - taxpayer records: citizen identification record: indicators

For advice on the Deceased indicator, see PAYE104025.

For advice on the Special Output indicators (Welsh, Braille, Large Print, Audio), see PAYE104095.

This subject is presented as follows

Foreign indicator
Live SA Case indicator
Sex indicator
Tax Credit Case indicator

Foreign indicator

Foreign addresses can be held on a taxpayer record. Where this arises you will need to set the Foreign indicator. Addresses that are abroad are not held on the Royal Mail’s Postcode Address File (PAF) and must therefore be entered manually.

When you enter a foreign address on the taxpayer record, you must set the Foreign indicator against that address. When the computer issues correspondence to that address, the indicator identifies the need to separate that item from mail to be issued at the UK second class rate. The Foreign indicator can only be set using TBS Function ADDRESS SEARCH.

The Foreign indicator can only be unset by entering a new, United Kingdom, address in TBS Function ADDRESS SEARCH.

It is no longer possible to set or unset the Abroad indicator in COP. Where the Foreign indicator is set / removed in TBS it will automatically set / remove the Abroad signal on COP.

Live SA Case indicator

When the operator working in SA links the SA record to the COP record

• The Live SA Case indicator and the UTR are automatically set on the taxpayer identification record. The indicator may be viewed in TBS Functions

• The SA CASE Signal is automatically set on the COP record
• Where there is a Potential Underpayment (PUP) entry on the current year COP record, the amount is deducted from the Underpayment Brought Forward (UPBF) entry on the next year record

The Live SA Case indicator cannot be set or unset in TBS. The SA Case signal cannot be set or unset in COP.

When the operator in SA breaks the link between the SA and COP records

• The Live SA Case indicator is automatically unset on the taxpayer identification record. The UTR will remain on the record
• The SA CASE Signal is automatically unset on the COP record
• Where there is a Potential Underpayment (PUP) entry on the current year COP record, the amount is added to the Underpayment Brought Forward (UPBF) entry on the next year record

The SA UTR

The SA UTR can be

• Viewed in TBS functions AMEND TAXPAYER DESIGNATORY DETAILS and VIEW TAXPAYER DESIGNATORY DETAILS
• Used to find the taxpayer identification record by entering it into the appropriate field in TBS Function VIEW TAXPAYER SUMMARY DETAILS

Changes to SA UTR details from October 2002, and the date those changes were made on the taxpayer record, can be viewed in TBS Function VIEW TAXPAYER DESIGNATORY DETAILS.

Sex Indicator

The Sex Indicator can be changed in TBS Function AMEND TAXPAYER DESIGNATORY DETAILS by selecting ‘Male’ or ‘Female’. It can be viewed in TBS VIEW TAXPAYER DESIGNATORY DETAILS.

Where the Sex indicator is changed in TBS

• The SEX indicator in COP will be automatically changed (You can no longer change the SEX indicator in COP)
• If there are age-related allowances in the PAYE code, an advisory printout will be produced by COP to prompt you to review the coding

Tax Credit Case indicator

The Citizen Identification Framework records the systems that have an interest in the information that it holds. Where there is an NTC or WFTC/DPTC interest, ‘Tax Credit Case’ is recorded on the framework.

The Tax Credit Case indicator can be viewed in TBS Function VIEW TAXPAYER SUMMARY DETAILS.

You can neither set nor unset the indicator.