SAM103023 - Records: movement of taxpayer records: transfer of CPR record - action in local office (Action Guide)

1.

Use PAYE Service Function CONTACT HISTORY to enter the note ‘Complex Personal Return (CPR) case dealt with in (CPR Team Name, full address and telephone number)’

2.

Use Function MAINTAIN SA NOTES to enter the note ‘SA record transferred from [your office name] to [CPR Team name]’

3.

Transfer PAYE and SA responsibility to the CPR Team

4.

Follow steps 18 - 19 below on ’Transferring paper records to CPR Team’ ensuring that you send the (This text has been withheld because of exemptions in the Freedom of Information Act 2000) with the paper records

5.

Break the SA / PAYE link. To do this

• Use function AMEND TAXPAYER SIGNALS to set the Final Year Return Signal and SA Entry/Exit letter Inhibited Signal

• Wait for the link to be broken usually overnight but occasionally may take longer

• Check the PAYE record if the SA signal is no longer present the link has been broken

6.

Update PAYE Service Function CONTACT HISTORY with the note ‘Complex Personal Return Case dealt with in (CPR Team name, full address and telephone number’

7.

Use Function MAINTAIN SA NOTES to enter the note ‘SA record transferred from (your office name ) to (CPR Team name)‘

8.

Use Function MAINTAIN RESPONSIBLE OFFICE to transfer responsibility for the SA record to the CPR Team

9.

Follow steps 17 - 18 below on ‘Transferring paper records to CPR Team‘ ensuring you send the (This text has been withheld because of exemptions in the Freedom of Information Act 2000) with the paper records

10.

Prepare a sub-file and mark it clearly that the CPR Team has responsibility for the record and that any correspondence must be passed to that office

11.

Enter details of the case in the Electronic Shared Folder held within your office

Note: This applies where the case is pure SA and there is no PAYE record

12.

Use Function MAINTAIN SA NOTES to enter the note ‘SA record transferred from [your office name] to [CPR Team name]’

13.

Use Function MAINTAIN RESPONSIBLE OFFICE to transfer responsibility for the case to the CPR Team

14.

Follow steps 17 - 18 below on ‘Transferring paper records to CPR Team’, ensuring you send the (This text has been withheld because of exemptions in the Freedom of Information Act 2000) with the paper records

15.

Prepare a sub-file and mark it clearly that the CPR Team has responsibility for the record and that any correspondence must be passed to that office

16.

Enter details of the case in the Electronic Shared Folder held within your office

17.

Transfer paper records immediately on request, direct via Taxpost. Enter the full name and address of the CPR Team to ensure the papers reach the correct team

18.

Complete all checks and actions on (This text has been withheld because of exemptions in the Freedom of Information Act 2000) ensuring the completed stencil is transferred with the paper records

Note: Under no circumstances should you write to the taxpayer or agent to tell them that the record has been transferred. The CPR Team will issue the necessary introductory letter when they receive the records. If a taxpayer or agent contacts you shortly after transfer, before the CPR Team has issued an introductory letter, tell them that the record is in the process of being transferred and that the new office will contact them shortly to give details. Contact the CPR Team immediately and ask them to ensure there is no delay in issuing the introductory letter

19.

Carry out all the actions required as notified on Stencil B sent to you by the CPR Team

20.

Where the file has been sent to Orton Centre Repository, file any PN pad received in accordance with office practice and record the fact the PN pad exists on the record

21.

Store Stencil B in either the file or PN pad as applicable

22.

Note the CPR establishment file to show the records have been transferred back from the CPR Team