If the case holds a SBA (Specialist Business Area) indicator and is not SA, the system will create this work item. To clear work item 123 consider steps 1 - 6 below.
| 1. |
Consider why there is no SA indicator set on the case. Then action in accordance with appropriate step below |
| 2. |
If the case is one of the small number of stand-alone ‘Expat’ PAYE cases |
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- Reconcile the case for the year concerned via the PAYE Service
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- Update the work item with details of the action taken
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| 3. |
If the Last Return Year signal is set on a dormant SA record for CY-1 or there is a date of leaving for the CY-1 year on the PAYE record |
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- Mark the PAYE record for the year concerned as ‘Reconciled - SA’
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- Update the work item with details of the actions taken
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| 4. |
If the Last Return Year signal is set on a dormant SA record for any year earlier than CY-1 or there is a date of leaving for any year earlier than CY-1 on the PAYE record |
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- Check whether this is a new employment and / or a payment after leaving from the previous employer, and consider re-opening the SA record as necessary
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- Mark the PAYE record for the year concerned as ‘Reconciled - SA’
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- Re-open the SA record by removing the Last Return Year signal
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- In an Expat case, ensure that the new employment is still Expat related. If it is not, deselect the SA record, transfer to Customer Operations and remove the SBA Expat indicator
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- Update the Expat database
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- Update the work item with details of the action taken
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- Reconcile the case for the year concerned via the PAYE Service
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- Update the work item with details of the action taken
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| 5. |
If the Last Return signal is not set on the SA record and there is no date of leaving on the PAYE record - the SA / PAYE link is broken for some other reason and you should |
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- Find out why the SA / PAYE link is broken, and if appropriate take action to re-establish the link
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- Mark the PAYE record as SA by selecting the [Submit] button next to the ‘Set Reconcile SA’ field on the ‘Reconciliation Summary’ screen
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- Update the work item with details of the action taken
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| 6. |
Where there is no dormant SA record |
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- Set up an SA record following the guidance in the Self Assessment Manual business area ‘Records’, section ‘Set up taxpayer record’, Action Guide ‘Set up individual record’ (SAM100221)
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- Issue an SA return for the year in question
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- Mark the PAYE record for the year concerned as ‘Reconciled - SA’
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- Update the Expat database
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- Update the work item with details of the actions taken
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