SAM103111 - Records: movement of taxpayer records: transfer-in annual claims case (Action Guide)

When responsibility for a taxpayer’s affairs is transferred to you from Leicester & Northants Claims office, follow steps 1 - 7 below.

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

1. You will receive a printout of the Claims case computer record, and any current papers, with a covering memo of explanation
 
  • If the screen print is missing, or the explanation is inadequate, return the papers to Leicester & Northants Claims office with a suitable explanation for your action
 
  • If you are satisfied with the papers received, proceed to step 2 
2. Where the current primary source is PAYE, follow the current procedures in the Pay As You Earn (PAYE) Manual to set up a PAYE record, if you have not already done so
3. Consider whether an SA record is appropriate. The subject ‘When An SA Record Is Required’ (SAM100300) gives detailed advice
 
  • If an SA record is required, proceed to step 4 
 
  • If not, you need follow this guide no further
4. Establish whether an SA record already exists
  Where an SA record exists, do not set up a new record
 
  • Use function MAINTAIN RESPONSIBLE OFFICE to transfer processing responsibility to your office
     
    And
 
  • Re-activate the dormant SA record. The Action Guide ‘Maintain taxpayer record: dormant records: re-activating a dormant record’ (SAM101093) gives detailed advice
5. Where an SA record does not exist, refer to the Action Guide ‘Set Up Individual Record’ (SAM100221)
6. If an in-year repayment has been made, use function AMEND TAXPAYER SIGNALS to set the No Repayment signal. This will
 
  • Prevent an automatic repayment, and possible over-repayment, being made. Ensure that a clerical review of the self assessment for the year takes place on receipt of the return
7. Finally, write to the taxpayer explaining why responsibility for his or her tax affairs now falls to your office in succession to the Claims office

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