SAM100080 – Records: set up taxpayer record: annual claims cases and SA

General

Annual Claims cases are dealt with at Leicester and Northants Claims Office.

Repayment claims are dealt with under the SA provisions of ‘Process Now, Check Later’. Any enquiry into a repayment claim must be made under Schedule 1A TMA1970. An incorrect claim form, or failure to notify chargeability, may be dealt with by the Claims Office by means of a Contract Settlement. For the foreseeable future, Contract Settlements will remain outside SA.

Liability for one year

Claims Office have access to SA, to deal with cases where for a particular year an Annual Claims case has liability to pay, rather than a refund. The taxpayer will continue to be an annual claims case, dealt with by the Claims Office.

Transfer of responsibility to SA

Where it is clear that there will be continuing liability, responsibility will be transferred from the Claims Office to the office with responsibility for processing work, and Claims Office will have no further responsibility for the case.

Before setting up an SA record, you must satisfy yourself that one does notalready exist. A record may have been set up in the past to account for liability in a single year only.

Where a dormant record is traced, you should

• Transfer responsibility for the record to your office

And then

• Re-activate that record. The subject ‘Dormant SA Record: How To Re-activate’ ( SAM100070) gives detailed advice

Where it is necessary to set up an SA record, follow the Action Guide ‘Set Up Individual Record’ ( SAM100221).