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.
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1. |
You will receive a printout of the Claims case computer record, and any current papers, with a covering memo of explanation |
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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 |
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3. |
Consider whether an SA record is appropriate. The subject ‘When An SA Record Is Required’ (SAM100300) gives detailed advice |
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Establish whether an SA record already exists. Use function TI to access the National Tracing System. Note the office and reference details displayed |
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Where an SA record exists, do not set up a new record |
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And |
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Where an SA record does not exist, refer to the Action Guide ‘Set Up Individual Record’ (SAM100221) |
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If an in-year repayment has been made, use function AMEND TAXPAYER SIGNALS to set the No Repayment signal. This will |
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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 |

