SAM100060 - Records: set up taxpayer record: criteria for an SA record

An SA record is required where an individual has either completed form CWF1 or SA400 or SA401 or SA402 or SA1 and they fall into a category below. (See SAM100001 for general information on these forms).

• Is receiving income from self employment or a partnership source (partnership returns will also be required)
• Is a Minister of Religion (of any faith or denomination)
• Is receiving income from letting any property or land
• Is receiving untaxed income
• Is receiving (or can be treated as receiving) income from a trust or settlement or any income from the estate of a deceased person and further tax is due on that income
• Is receiving taxable foreign income, even if they are claiming that they are not normally resident in the UK (and including non-resident landlords). Note: If however the foreign income is less than £300 and consists solely of foreign dividend income and the individual does not meet any other criteria for SA, there is no requirement for the individual to complete SA returns
• Is a Name or member of Lloyd’s
• Is an employee or pensioner and is in receipt of savings or investment income (from which tax has been deducted) of £10,000 or more (before tax)
• Is receiving unauthorised payments from a pension scheme which are liable to a tax charge, including those payments which are liable to unauthorised payment surcharge
• Is making a claim for Community Investment Tax Relief, Enterprise Investment Scheme or Venture Capital Trust
• Has Capital Gains tax to pay

See also subject ‘Criteria For A PAYE / SA Record’ (SAM100050).