PAYE76150 - PAYE operation: pensioners: SIMRAA

This signal can be set on the COP record in Function CD or TA where the taxpayer is due a reduced age allowance and has

• Only one PAYE source
• No other income apart from a state pension in the DWP uprating service
• Up to one payment or expense that reduces their ESTINC (see below)

Note: Small amounts of savings income (under £10) may be ignored.

These cases can now be dealt with outside SA. In day to day work you will find cases where the SIMRAA signal is set and the case is already in SA. When you come across these cases you should

• Check that the SIMRAA signal is set correctly

And either

Or

One payment or expense that reduces ESTINC

Where an individual makes a payment or incurs an expense that reduces their ESTINC they may request that their tax affairs are dealt with outside SA. This will mainly relate to charitable payments (CHR) that reduce the ESTINC but there might be cases where the payment or expense relates to Personal Pension Relief (PPR), Retirement Annuity Relief (RAR), Loan (LOAN), Flat Rate Expenses (FRE) or Professional Subscriptions (PSUB).

In cases where you receive such requests you can remove the case from SA but you will need to ensure that where the payment or expense is not a constant figure, procedures are in place to check the figures.

Any case where reduced age allowances are present in the code, and there is no SA signal on the COP record, will not be cleared by the end of year review so will appear on eOpen lists.

When reviewing these open cases you will need to consider whether you need to

• Ask for further information regarding the expense or payment
• Amend the ESTINC on the record
• Review the code number