PAYE93035 - Reconcile individual: end of year reconciliation: new SA case - changing an SA start year (Action Guide)
Although the current year (CY) SA start year (PAYE93032) notified to the PAYE Service will be correct in the majority of cases, whilst setting a year previously reconciled on the PAYE Service (other than one ‘Reconciled SA’) up on SA you may need to change the SA start year CY default to an earlier year. An example of when you would need to do this is where work item 236 (PAYE90011) has been created but during the course of working it, the customer has not made the appropriate voluntary payment to settle the amount due.
To do this, follow steps 1 - 7 below. This guide is presented as follows
Initial action
| 1. |
Review the case to determine the correct SA first year. Where the year is |
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- The current year (CY), take no further action on the PAYE Service. The customer’s PAYE Service record will be updated automatically with the correct SA start year at the time the SA record is set up
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- Earlier than CY, go to step 2
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Update the PAYE Service record
| 2. |
Set the years previously reconciled on the PAYE Service that are now covered by SA to ‘Reconciled SA’. For years previously reconciled as |
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- ‘Reconciled - Underpaid’, go to step 3
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- Take no further action on the PAYE Service regarding the overpayment (the amount concerned will form part of the customer SA return)
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| 3. |
For years previously ‘Reconciled - Underpaid’ on the PAYE Service that are now to be covered by SA |
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- Use the Accounting Function ’Cancel Underpayment’ screen to cancel the underpayment(s). You should record the cancellation reason as ‘Cancelled - transferred to SA’
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Set up an SA record
| 4. |
Set up an SA record (or re- open any dormant SA record) |
| 5. |
Issue SA Income Tax returns (following the instructions in ‘Records’ in the SA Manual at SA100000 onwards) for the SA years |
| 6. |
Set the case aside for 3 working days to allow SA to update the PAYE Service with an SA first year (of CY) |
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Change the SA start year
| 7. |
On review of the case, follow the guidance at PAYE93034 to change the SA first year from CY to the correct year |
Note: In cases where you set an SA start year against a period of SA for the first time and / or where you amend an SA start year and you submit and then approve the change, only the new / amended start date is stored on the PAYE Service. As a consequence of this you will not be able to undo the change and you will only be able to move the SA start year to an earlier year.
For cases where an SA start Year has been set back too far back, that is, to an earlier year than it actually applies to, you will be unable to clear the year(s) concerned on either SA and / or NPS and you will need to review them manually in accordance with PAYE93005.
