SAM101042 – Records: maintain
taxpayer record: criteria for auto removal of PAYE cases from
SA
When a CY-1 Return is captured the system will identify PAYE /
SA cases suitable for removal from SA. It will do this by comparing
the CY-1 tax return with the specified criteria set out below.
Include
- Those taxpayers completing the core return
and up to two Employment pages (not core return
only)
Exclude
- Any supplementary page (apart from the Employment
pages)
- Individuals making entries in the following box
numbers
Core return
- Box 7 of the Income section page TR 3
(State Pension)
- Box 14 of the Income section page TR 3
(Other taxable State Pensions and benefits)
Employment pages
- Box 6 page E1 and E2 (Director of a
company)
- Box 7 page E1 and E2 (Director of a
company and it was a close company)
Additional Information pages
- Box 12 on page Ai 2 (Foreign earnings not
taxable in the UK)
- Box 11 on page Ai 2 (Foreign earnings
deduction (seafarers only))
Core return
- Where income exceeds £2500 for any
(separately unless stated) of the following box entries
- Box 2 of the Income section page TR 3
(Untaxed UK interest)
- Box 10 of the Income section page TR 3
(Pensions (other than a State Pension) and retirement annuities
– gross amount before tax)
- Box 15 of the Income section page TR 3
(Other taxable income – amount before tax
- Where gross income exceeds £10,000 for the
total of all following box number entries
- Box 2 of the Income section page TR 3 (Any
bank, building society etc. interest, interest distributions for UK
authorised unit trusts and open ended investment companies,
interest from National Savings and investments (other than first
£70 of interest from an Ordinary Account) that
has not had any tax taken off)
- Box 3 of the Other UK income section of
the Additional information page Ai 1 (Other income from UK savings
and investments (except dividends) – gross amount before
tax)
- 10.17 (Dividends and other qualifying
distribution from UK companies – dividend / distribution
plus credit)
- 10.20 (Dividend distributions from UK
authorised unit trusts and open-ended investment companies –
dividend / distribution
plus credit)
- Box 12 of the Other UK income section of
the Additional information page Ai 1 (Stock dividends from UK
companies – dividend
plus notional tax
- Box 13 of the Other UK income section of
the Additional information page Ai 1 (Non-qualifying distributions
and loans written off – taxable amount)
Employment pages
- Where income exceeds £2500 for the following
box entry
- Box 3 (Payments not on P60 etc. –
tips and other payments)
- Where the
total of box number entries 17*, 18** and 20***
exceeds £2500
*17 (Travel and subsistence costs)
**18 (Fixed deductions for expenses)
***20 (Other expenses and capital allowances
- Where the entry for box 19 (Professional fees and
subscriptions) exceeds £2500
- Anyone with total income exceeding
£100,000
- Anyone in Complex Personal Return or Expatriate
Units
