SAM40020 - Construction industry cases: construction industry cases: transfer of responsibility (Action Guide)

Initial action

Steps 1 - 3

Office responsibility to be transferred to PAYE (on receipt of information for change of status)

Step 4

Office responsibility to be retained by existing office

Steps 5 - 7

Action to be taken in PAYE office

Steps 8 - 10

1.

Use function MAINTAIN SOURCES to identify the source you wish to cease and enter the reference of that source in the Select Source Ref field and

• Select the [View] button. You will then be taken to function MAINTAIN TRADE or MAINTAIN PARTNER

• In function MAINTAIN TRADE or MAINTAIN PARTNER select the [Update] button. The screen will be returned in update mode

• Enter the cessation date in the End Date field and select the [OK] button

2.

If there is another live trade or partner source on the SA record the system will nominate a new main source and the transfer prompt may be presented

• If so, do not accept the proposed transfer

• Enter ‘N’ in the Please Confirm If Transfer Required? field

3.

Use function MAINTAIN RETURN PROFILE to note that the taxpayer will require both the self-employment and the employment supplementary pages to be issued with the SA return

More information on the taxpayer return profile is provided in section ‘Return Issue’ in business area ‘Returns’ (SAM120000 onwards)

The next action to be taken will depend upon whether office responsibility is to be transferred or retained

4.

Use function MAINTAIN SOURCES to

• Break the link (where appropriate) by deleting the entries in the Other System and Other System Reference fields

• Create a link to PAYE by making entries in the Other System and Other System Reference fields using the employers PAYE reference

• Enter ‘Y’ in the Please Confirm If Transfer Required? field when the transfer prompt screen is presented

• Select the [OK] button. Responsibility for the SA record will be transferred to the new responsible office

• Ensure essential notes and SA Notes are updated to reflect what action has been taken and where the papers are held

5.

Place the papers on long BF for receipt and capture of the SA return

6.

Provide coding instructions and also give the reason why you are unable to transfer at this time

Note: Do not delete the entries in the Other System and Other System Reference fields (SA function MAINTAIN SOURCES) until you are able to relinquish responsibility and transfer the case to the PAYE office

7.

When you are able to relinquish responsibility and transfer the case to the PAYE office

• Use function MAINTAIN SOURCES to break the link (where appropriate) by deleting the entries in the Other System and Other System Reference fields

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

• Update SA notes confirming the action taken

The action to be taken in the PAYE office will depend upon whether office responsibility for the SA record is transferred or retained in the existing office

8.

In all cases

• Set up a PAYE main record in the normal way (if not already done) ensuring a valid National Insurance Number (NINO) is used

9.

Office responsibility retained by existing office

• Allocate PAYE code as instructed by the existing office for time being

10.

Office responsibility transferred to PAYE

• Allocate PAYE code taking into account any allowances given in any in-year SA repayment