SAM140021 - Transfer of liability: transfer from PAYE to SA: one year only PAYE cases (Action Guide)

1.

Before setting up an SA record, you must satisfy yourself that one does not already exist. A record may have been set up in the past to account for liability in a single year only

Where a dormant record is traced

• Ask for the record to be transferred to you, if responsibility is not already with your office

• Re-activate that record

Where a dormant record is not traced

• Set up an SA record

Detailed information about how to create or re-activate an SA record is provided in section ‘Set Up Taxpayer Record’ in business area ‘Records’ (SAM100000 onwards)

2.

Provided you are sure that there will be no ongoing SA liability

• Use function AMEND TAXPAYER SIGNALS to set The Last SA Return Required For Year Ending 5 April signal to the year for which an SA return is required

• 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)

• Issue the SA return, use function RECORD DATE OF CLERICAL ISSUE to record the date of issue and the non-standard filing date, where appropriate

• Make a note in SA Notes of the reason for issuing an SA return

• • • • Note: You can only issue an SA return and collect the underpayment if the date is no later than 23 December three years after the end of the tax year in which the underpayment arose