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

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. Use function TI to access the National Tracing System. Note the office and reference details displayed

• If a UTR is shown an SA record exists

• If a PAYE record is displayed, use the PAYE Service to view the PAYE record. If a UTR is shown an SA record exists

• If a Schedule D reference is shown, use function RETRIEVE UTR FROM D REFERENCE to establish the Unique Taxpayer Reference (UTR) (the UTR is not visible on the CODA record). If there is a UTR, an SA record exists. Function MAINTAIN RESPONSIBLE OFFICE will show you which office is responsible for processing

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, using the Action Guide ‘Dormant SA Record: How To Re-activate (SAM100070)

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