SAM140010 - Transfer of liability: transfer from PAYE to SA: non-SA stranded underpayments
Where
- A non-SA taxpayer ceases PAYE to become self employed and an underpayment remains to be collected
Or
- A non-SA taxpayer has been issued with an informal calculation (form P800(T)) for more than one year and it is not possible to collect the underpayment through PAYE
And
- The taxpayer does not agree to meet the liability voluntarily
-
- Issue an SA return for each year for which a P800(T) has been raised. Note: You can only issue an SA return if the year of the underpayment is still in date. A return cannot be issued later than 23 December three years after the end of a tax year. For example a 2006-2007 return cannot be issued after 23 December 2010
- Consider using function ADD/AMEND ANNUAL COMPLIANCE DETAILS to set the Potential Selection For Enquiry Priority signal (allocating a priority marking of ‘1’ and making appropriate review notes)
Further guidance on PAYE underpayments is provided in the PAYE Manual, business area ‘Reconcile Individual’, section ‘Underpayments’ (PAYE90000 onwards).
