PAYE104075 - taxpayer records: citizen identification record: residency work list

A work item is created on the ‘Residency’ Work List when a TBS operator outside the office with processing responsibility for the record or an operator outside TBS

• Amends a base (home) or nominated (correspondence) address to or from a foreign address

Or

• Amends a base or nominated address from one foreign address to another foreign address

For the purpose of Work Lists, the responsible Organisation Unit is where responsibility for the latest main source record lies.

Note: NTC does not capture foreign addresses in the same way as TBS. An NTC operator will not therefore cause a ‘Residency’ work item to be created.

The work item is to prompt you to review the taxpayer’s residence status. . When you have completed your review, the work item must be deleted manually. Any work items over 4 weeks old at the review date will be deleted automatically.

Where the item has been created because of an address change from one foreign country to another, the specific case will determine what you need to review. For example, the change of country may affect any double taxation relief claimed / given.

When the NINO or Temporary Reference number on a record is changed by NICO Customer Validation Unit (using TBS Function AMEND NINO), any associated work item will be automatically re-referenced to show the new NINO or Temporary Reference number.

When two records are merged (using TBS Function MERGE TAXPAYER), any work items associated with the ‘merge from’ record will be automatically deleted.

Detailed guidance on residence status cases is available in the Residence Guide (RG) on Intranet.