There are a number of dormant cases held on the ITSA computer
system for which a subsequent year’s tax return has been
received. This implies that the taxpayer should be within SA.
Where the ‘Last SA Return Required’ signal is set and a return is received for a subsequent year, the taxpayers SA record will be reactivated automatically. A ‘Welcome’ letter SA250 is not issued to the taxpayer in these circumstances. However should the taxpayer be employed and subsequently meet the removal criteria an ‘Exit’ letter SA251 is issued.