SAM100071 - Records: set up taxpayer record: dormant SA record: how to re-activate (Action Guide)

When you want to re-activate a dormant SA record follow steps 1 - 11 below.

Note: Before reactivating a dormant SA record, you must ensure that all relevant years are reconciled on NPS.

For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.

1. If the taxpayer’s personal details have changed, use TBS function AMEND TAXPAYER DESIGNATORY DETAILS to update this information. The information will flow to SA overnight. The section ‘Maintain Taxpayer Record’ (SAM101000) includes detailed advice
2. Consider whether a ‘Welcome’ letter (SA250) should be issued to the taxpayer. If you wish to inhibit the automatic issue of the letter, set the ‘SA Entry / Exit Letter Inhibited’ signal using function AMEND TAXPAYERS SIGNALS
3. Where the record was incorrectly refined in respect of a Director, you must set the Automatic Closure Inhibited signal using function AMEND TAXPAYER SIGNALS. And in function MAINTAIN SA NOTES make a note to confirm why the signal is set
4. Where the record is re-activated because the taxpayer exceeds the limit for Personal Pension relief or Charitable Donations relief you must
 
  • Set the Automatic Closure Inhibited signal - unless the taxpayer has confirmed it is a one off payment
 
  • Inhibit the issue of the form SA250 (Entry letter) and issue an appropriate letter explaining that as the claims are large we require completion of an SA return in order that we can check entitlement to relief each year
 
  • In function MAINTAIN SA NOTES make a note for the reason why the record was re-activated and that this is the reason for the Automatic Closure Inhibited signal being set
5. Delete the entry in the Last SA Return Required For Year Ending 5 April field in function AMEND TAXPAYER SIGNALS
6. Review the taxpayer’s return profile and amend as necessary, using function MAINTAIN RETURN PROFILE
7. If today’s date is after the automatic selection process for returns issue on 6 April next has run, or you need to issue a return for CY-1
 
  • Use function RECORD RETURN REQUEST to
 
    • Select the relevant year for automatic issue of a return
 
    • Indicate whether or not Failure to Notify applies in a CY-1 return case
8. If you need to issue a return for an earlier year than CY-1
 
  • Prepare a return for manual issue
 
  • Use function RECORD DATE OF CLERICAL ISSUE to enter the date of issue on the SA record
9. The SA record will link automatically to a live PAYE record
10. Where the year for which you want to re-activate the SA record immediately follows the last year for which there was SA liability, review the payments on account
 
  • Use function MAINTAIN PAYMENTS ON ACCOUNT to view the payments on account
 
  • If they have been reduced to nil, use function CREATE RETURN CHARGE, for that previous year, to restore the payments on account
11. Use function VIEW STATEMENT to check whether there are any remissions held on the record
 
  • If the advisory message ‘Please note there is a remission posted on this account’ is displayed
 
    • Ask the Debt Management office (the Charge Remitter) to review the remission
 
  • If the advisory message, as above, is not displayed there are no remissions
 
    • You need take no further action

Note: Requests from an individual or agent to remain in SA cannot be accepted unless they fulfil the SA criteria as set out in SAM100050 or SAM100060. For all other cases forms CWF1 or SA400 or SA401 or SA402 or SA1 must be completed if they feel they should be in SA.

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