SAM140032 - Transfer of liability: transfer from PAYE to SA: payment made on SA for balancing payments already coded in NPS (Action Guide)

To transfer a charge from NPS back to SA follow steps 1 - 5 below. You will need access to both NPS and SA.

For details of how to access any of the SA Functions, select ‘Index of Functions’ on the left of the screen

1. Check the SA statement to establish that the payment was intended to settle the charge on NPS
 
  • If so, note the effective date of payment
 
  • If not, take no further action
2. In NPS, check ‘Accounting’ to establish the amount of underpayment transferred from SA for coding and make a note of the amount and year
3. Use function ‘CREATE SUNDRY CHARGE’ in SA
 
  • Enter the year of the underpayment in ‘Year ending 5 April’ field
 
  • Enter the ‘Charge Due Date’, (this will be effective date of payment)
 
  • Enter the Charge Type ‘Net Underpayment’
 
  • Enter the amount of underpayment from NPS
4. In NPS, update the Accounting screen to remove the underpayment. See the PAYE Manual at PAYE98005
5. Make an SA note of your actions

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