PAYE76151 - PAYE operation: pensioners: SIMRAA (Action Guide)

To identify whether the SIMRAA signal should be set on the COP record follow steps 1 - 9 below.

1. Is the taxpayer entitled to reduced age allowance (RAA)
   
   

2. Does the taxpayer have more than one PAYE source of income or any other income apart from the State Pension?
   
   

3. Does the taxpayer have a State Pension that is within the DWP uprating service?
   
   

4. Does the taxpayer have more than one payment or expense that reduces their Net Statutory Income (NSI)?
   
   

5. Does the taxpayer complete annual SA returns?
   
   

6. Has the taxpayer asked for tax affairs to be dealt with outside SA?
   
   

7. Take the necessary action to remove the taxpayer from SA then - Go to step 8
   
   
8. Use COP Function TA to set the SIMRAA signal
   
   
9. Do not set the SIMRAA signal. If SIMRAA already set use COP Function TA to remove the signal