SAM101311 – Records: maintain
taxpayer record: w045 pensioner and low income review list (Action
Guide)
When reviewing your ‘Pensioner and Low Income Review
List’, follow steps 1 - 9 below. This guide is presented as
follows
For details of how to access any of the SA functions, select
‘Index Of Functions’ on the left of the screen.
- In function WORK LIST CASES
- Select the entry you want to work
- Select the [View] button. You will be taken to
function SELECTED CASE to see all the available details on the work
item
- In function SELECTED CASE
- Select the [OK] button. You will be taken to
function MAINTAIN RETURN SUMMARY
- Where there is an entry on the Work List and the annual
selection of returns has taken place, the work item should not be
deleted from the Work List. It should remain on the Work List until
the issued return has been captured. You should BF the case for
review after 1 December following the return issue. This will
enable you to review the case to see if the return has been
captured in sufficient time to ensure that a return is not issued
for a later year if it is not needed. The case should then be
reviewed in accordance with existing guidance. If the return has
not been received by the BF date you should update SA notes to
record the fact that removal review could not take place in the
absence of the completed return and delete the Work List entry. If
appropriate the case will be automatically selected again after 3
years
- If it is a Pensioner case and annual selection has not taken
place, use function VIEW RETURN to check previous and current
years’ liabilities and assess whether future liabilities can
be dealt with by PAYE instead of SA, that is by a coding
restriction
- If it is a Low Income case and annual selection has not taken
place, use function VIEW RETURN to check previous and current
years’ liabilities and assess whether there is likely to be
any future liability. A case will be suitable for removal unless
there is something to indicate that there is likely to be future
liability, for example part year income or foreign income
- If there is an outstanding debt or return the taxpayer can
still be considered for removal from SA but recovery action should
proceed as normal until the outstanding debt and / or return is
cleared
- An overpayment on the record should not prevent the taxpayer
being considered for removal from SA, but before the case is
removed you need to decide if the overpayment can be repaid
- If you consider the case is not suitable for removal from SA
- Use function WORK LIST CASES or SELECTED CASE
- Select the [Del] button. The work item will be
deleted
- If you decide the case is suitable for removal from SA
- Consider whether there is an underpayment that is
appropriate to transfer to PAYE. If there is, use function
‘RECORD TRANSFER TO COP’ and update the PAYE record.
Further guidance can be found in business area ‘Xfer of
liability’, section ‘Transfer from SA to PAYE’,
subject ‘Manual Transfer of Balancing Payment to PAYE’
(
SAM141020)
- Where there is an overpayment on the record
consider the transfer of the case to a Claims Office (IRO) or, if
transfer is not appropriate, consider the issue of review form R40
in PAYE cases. Further information on Pensioner cases can be found
in the PAYE Manual, business area ‘PAYE Operation’,
section ‘Pensioners’. Further information on how to
transfer to an IRO can be found in SAM business area
‘Movement Of Taxpayer Records’, section ‘Transfer
To An IRO’ and the PAYE Manual, business area
‘Movements’, section ‘Employment Leavers’,
subject ‘Taxpayer Becomes An Annual Claims Case’
- If the taxpayer has indicated by ticking box 2 of
the Finishing your Tax Return section page TR 5 (box 23.1 years to
2006/07) on the return that they do not want any tax owed collected
through their tax code the case can still be considered for removal
but the underpayment should not be transferred to PAYE. Normal
recovery action should proceed to clear the underpayment
- Make a note in SA Notes – Pensioner record
closed on ‘DD/MM/YYYY’
- Set the Final Year of Return signal for CY-1. This
will trigger the automatic issue of a notification SA251 and remove
any PAYE / SA links automatically when processed
- The case will be automatically deleted from the
Work List on setting the Final Year of Return signal
