SAM121121 - Returns: individuals returns: taxpayer detail changes (Action Guide)

Where the taxpayer has

Ticked the ‘Yes’ box at box 2 of the Starting your Tax Return section page TR 1 (SA100)

And

And / or

Ticks box 3 on the Self-employment (short) page SES 1, to show the name or address of his business has changed

This guide is presented as follows

Name, address and postcode changes and there is not a capacity present	Steps 1 - 3
Capacity name, address and postcode changes	Steps 4 - 7
Tax reference change	Steps 8 - 10
National Insurance number change	Step 11
Business name and / or address change	Steps 12 - 15
Prompt to transfer record	Step 16

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

Name, address and postcode changes and there is not a capacity present

1.	Use TBS to make amendments where the taxpayer’s name, base address, and postcode have changed
2.	Make a pencil note on the return that the changes have been dealt with
3.	File the return away

4.	Use function MAINTAIN CAPACITY where the capacity name, capacity address, and postcode have changed
5.	When you amend the address, you may be taken to function CASE AVAILABLE FOR TRANSFER because the new address is outside the area covered by your office. If you are
	Leave the ‘N’ entry in the Please Confirm if Transfer is Required field
	Select the [OK] button
6.	Make a pencil note on the return that the changes have been dealt with
7.	File the return away

	Depending on which reference the taxpayer has amended will determine the action you take
8.	If the Unique Taxpayer Reference (UTR) has been amended, check for the correct UTR using functions
	TAXPAYER INDEX (TI) to access the National Tracing System
	RETRIEVE UTR FROM D REFERENCE, to ascertain the UTR where the Schedule D reference is known
9.	Make a pencil note on the return of the correct UTR and that the amendment has been reviewed
10.	If the employer’s reference has been amended, this may suggest that the taxpayer has changed employment. No action is required in this case, as the PAYE Service will automatically update this information

11.	Make a note of the new NINO in function MAINTAIN SA NOTES. This will be reviewed and amended in due course by the Citizen Validation Unit

12.	Use function MAINTAIN TRADE to
	Amend business name and business address
	Amend the trade description where necessary
13.	When you amend the address, you may be taken to function CASE AVAILABLE FOR TRANSFER because the new address is outside the area covered by your office. If you are
	Leave the ‘N’ entry in the Please Confirm if Transfer is Required field
	Select the [OK] button
14.	Make a pencil note on the return that the changes have been dealt with
15.	File the return away

16.	Wherever the computer has prompted you to transfer the SA record to a new office with processing responsibility following a change of address
	Leave the ‘N’ entry in the Please Confirm if Transfer is Required field
	Select the [OK] button
	File the return away

More detailed advice on the transfer of SA records is available in section ‘Movement of Taxpayer Records’ (SAM103000 onwards).

Home | Main Contents | Manual Contents

Previous Page | Next Page | Top | Menu