SAM103121 – Records: movement
of taxpayer records: transfer prompt (Action Guide)
Function CASE AVAILABLE FOR TRANSFER prompts you to transfer
processing responsibility for the SA record to the office displayed
on screen. When presented with the screen you should follow steps 1
- 5 below.
For details of how to access any of the SA functions select
‘Index Of Functions’ on the left of the screen
- Consider whether you have any ongoing enquiries. If so and you
wish to pursue the enquiries
- Note the details of the proposed new office on
your papers, for future reference
- Leave ‘N’ in the Please Confirm If
Transfer Required? field
- Select the [OK] button. Responsibility for the
record will remain with your office
- Consider whether you need to take advice from another officer
before confirming the transfer. If so
- Note the details of the proposed new office on
your papers, for future reference
- Leave ‘N’ in the Please Confirm If
Transfer Required? field
- Select the [OK] button. Responsibility for the
record will remain with your office
- Consider whether the proposed new office is the one to which
you want to transfer the record
- Leave ‘N’ in the Please
Confirm If Transfer Required? field
- Select the [OK] button. Responsibility for
the record will remain with your office
- Step
4 to transfer processing responsibility for a
partnership record
- Step
5 to transfer any other type of responsibility for
partnership records, and any type of responsibility for individual
records
- If you intend to transfer processing responsibility for an SA
partnership record
- Enter ‘Y’ in the Please Confirm If
Transfer Required? field
- Select the [OK] button
- Note the name and Unique Taxpayer Reference (UTR)
of each partner, for later review. These details should be
available in the permanent notes folder, within the partnership
file or in the PN pad in a Non File case
- Transfer the partnership papers to the new office
with responsibility for processing work if required, drawing
attention to any open matters. That office, on receipt of the file
or PN pad, is responsible for advising the taxpayer and any acting
agent of the change of responsibility
- Review the record and file or PN pad of each
partner for whom you are responsible, to establish whether they
should also be transferred. If so
- Use function MAINTAIN RESPONSIBLE OFFICE
to transfer the SA record
And then
- Transfer the papers if required, drawing
attention to any open points. That office, on receipt of the file
or PN pad, is responsible for advising the taxpayer and any acting
agent of the change of responsibility
- In all other circumstances
- Note the details of the proposed new office on
your papers
- Enter ‘Y’ in the Please Confirm If
Transfer Required? field
- Select the [OK] button
- If you have processing responsibility, transfer
the papers to the new office with responsibility for processing
work if required, drawing attention to any open matters. That
office, on receipt of the file or PN pad, is responsible for
advising the taxpayer and any acting agent of the change of
responsibility
When responsibility is transferred, all current work items for
that type of Revenue activity will be transferred to the new office
automatically.
