PAYE13140 - Coding: coding: general principles: potential cases for SA
Work Item 217 will be generated where the case meets the SA criteria and an SA record needs to be set up where the following rules are met
- The PAYE record does not have a live SA link and there is a current live employment or live jobseekers allowance claim or live incapacity benefit primary source or live employment and support allowance primary source or a live occupational pension primary source
And
- Latest coding records contain reduced age-related allowances (but not to the level of reduction down to minimum personal allowance or minimum personal allowance plus minimum married allowance)
-
- With more than one employment
Or
-
- Other income apart from state pension that has been uprated to a DWP amount Actual state pension / benefits amount
Or
-
- More than one allowance is recorded gift aid payments, higher rate tax relief on personal pension relief, payments towards a retirement annuity, loan interest, flat rate expenses or professional subscriptions
Or
- Job expenses or professional subscriptions individually exceed £2500
Or
- Deductions of either other earnings, part time earnings, other income (not earnings), commission, untaxed interest, income from property, tips, public service pension, occupational pension, forces pension or personal pension annuity individually exceed £2500
Or
- Higher Rate Adjustment exceeds £5625
More information about the SA Criteria is in the Self Assessment manual in business area ‘Records’, section ‘Set up taxpayer record’.
The work item is
| 217 - Potential SA case | Generated when the record on the PAYE Service does not already have an SA link and now meets the SA criteria. |
