SAM101093 - Records: maintain taxpayer record: dormant records: re-activating a dormant record (Action Guide)

If you want to re-activate a dormant SA record consider steps 1 - 16 below.

The guide is presented as follows

All cases Steps 1 - 15
Additional action in processing offices for cases made dormant by the Debt Management office Step 16

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

All cases

1. Review and update the taxpayer’s personal and if appropriate business details on the SA record. The subject ‘Maintain (company / individual / partnership / trust) Record’ includes detailed advice
2. Consider whether an ‘Entry’ letter (SA250) should be issued to the taxpayer. If you want to inhibit the automatic issue of the letter set the ‘SA Entry / Exit Letter Inhibited’ signal using function AMEND TAXPAYER SIGNALS
3. Requests by the taxpayer or authorised agent to remain in SA even though the SA criteria are not being met, cannot be accepted. If SA criteria are no longer met the case cannot remain within SA
4. Where the record is re-activated because the taxpayer is a director you must
 
  • Set the Automatic Closure Inhibited signal in function AMEND TAXPAYER SIGNALS
 
  • Inhibit the issue of a ‘Welcome‘ letter (SA250) and issue SEES letter SA627
 
  • Make a note of your actions on the SA record using function MAINTAIN SA NOTES
5. Where the record is re-activated after a new address has been traced for a taxpayer who was RLS
 
  • Where the return is outstanding and function CREATE RETURN CHARGE has been used in accordance with SAM101092, step 6, because payments on account or a determination exist, unlog the charge using function MAINTAIN RETURN SUMMARY. This will bring the original payments on account or determination, back into charge. Note: This may not be possible if the year is no longer available in SA
6. Where the record is re-activated because the taxpayer has objected to non-PAYE income being included in the PAYE code but has been automatically refined out of SA following capture of the return, you must
 
  • Set the Automatic Closure Inhibited signal in function AMEND TAXPAYER SIGNALS
 
  • Inhibit the issue of a ‘Welcome‘ letter (SA250) and issue SEES letter SA627
 
  • Make a note of your actions on the SA record using function MAINTAIN SA NOTES
7. Where the record is re-activated because the taxpayer exceeds the limit for PPR or CHR, you must
 
  • Set the Automatic Closure Inhibited signal (unless the taxpayer has confirmed it is a one off payment)
 
  • Inhibit the issue of a ‘Welcome’ letter (SA250) and issue SEES letter SA627
8. Delete the entry in the Last SA Return Required For Year Ending 5 April field in function AMEND TAXPAYER SIGNALS
9. Review the taxpayer’s return profile and amend as necessary, using function MAINTAIN RETURN PROFILE
10. 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 (at return capture, the system will set the relevant due date of the balancing payment and the following year’s payments on account, based on your selection in this field)
11. 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
 
    • Indicate whether or not Failure to Notify applies (at return capture, the system will set the relevant due date of the balancing payment and the following year’s payments on account, based on your selection in this field)
12. The SA record will automatically link to a PAYE record where one is known on the CID framework
13. 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
14. If the main source is PAYE
 
  • Check if the FILE signal is set on the PAYE record. If it is not already set and a file is required set the signal. Do not set the signal for Non File cases.
 
  • Where the PAYE record is graded Inspector, use function MAINTAIN COMPLIANCE SIGNALS to set the Complex PAYE Case signal
 
  • Write to the taxpayer explaining why he / she is being brought into SA, only where you feel an explanation is necessary
15. 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 Charge Remitter in the Debt Management office to review the remission
 
    • Make a note of your actions on the SA record using function MAINTAIN SA NOTES
 
  • If the advisory message, as above, is not displayed there are no remissions
 
    • You need take no further action

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Additional action in processing offices for cases made dormant by the Debt Management office

16. Where a record is re-activated after it is found that the record should not have been made dormant by the Debt Management office the following additional action should be taken
 
  • Advise the Debt Management Office what you have done and why
 
  • Note the SA record using function MAINTAIN SA NOTES
 
  • Provide the Debt Management office with a figure of tax on which they can base a determination for all years involved

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