SAM121670 - Returns: individuals returns: reviewing signals on the PAYE record

The guidance in this subject applies to returns captured before 6 April 2010 for years 2008/09 and earlier. 

The annual maintenance process, that takes place in November, uses information on the PAYE record to decide whether a taxpayer should be brought into SA. The process will list for clerical review non-SA PAYE taxpayers who apparently should be brought into SA (either by re-activating a dormant SA record, or by setting up an SA record).

For more information about the annual maintenance process see section ‘Maintain Taxpayer Record’ (SAM101000 onwards).

When a CY-1 return is captured the computer system will identify PAYE / SA cases suitable for removal from SA. It will do this by comparing the CY-1 return with a set of specified criteria. For more information about this refinement process see subject ‘Automatic Removal Of PAYE Cases From SA’ (SAM101040).

When carrying out the Coding (Integrity) Check you have to view the taxpayer’s PAYE record to compare the code with the return. It is important that whilst you are carrying out the check you should review the signals set on the PAYE record to ensure cases are not listed incorrectly for the annual maintenance process.

The following signals / return type should be reviewed to ensure that they are set where appropriate

• HRS
• DIR
• OCPN

The instructions at PAYE100045 should be used to decide if a signal is required on the PAYE record.