SAM103130 – Records: movement of taxpayer records: transfer–out annual claims case

Leicester & Northants Claims office deal with annual claims cases.

On receipt and capture of an SA return, any repayment due to the taxpayer will be made automatically by the SA system. However, you may identify cases appropriate for transfer to Claims office in day to day work.

Before transferring an SA case to Leicester & Northants Claims office, you should satisfy yourself that there are no outstanding liabilities. Where you are satisfied that the taxpayer can be taken out of SA you should, using the Action Guide ‘Dormant Records’ in section ‘Maintain Taxpayer Record’

• Make the SA record dormant

And

• If there is a link to a PAYE record wait for the link to be broken

Automatic processing will unset the SA signal on the PAYE record. The Unique Taxpayer Reference (UTR) will remain on that record, and

• The current NTS index record, controlled by SA, is made historical
• New NTS index records are created by the controlling system, respectively

You should then