SAM143011 – Transfer of
liability: transfer of annual claims case to SA: one year only
cases (Action Guide)
Where a non-SA annual claims case needs bringing into SA to
recover an amount follow steps 1 - 3 below, as appropriate.
For details of how to access any of the SA functions, select
‘Index of Functions’ on the left of the screen.
- 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
And then
Where a dormant record is not traced
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)
The next action will depend on whether notification of the
liability was received before 6 or after 5 October, following the
end of the year of the claim
- Where notification of the liability was received before 6
October and 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 tax
year in which the liability arises
- Issue an SA return together with normal
enclosures
- Where notification of the liability was received after 5
October and 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 tax
year prior to that in which the liability arises
Note: You do not need to issue a return for the
year the case is brought into SA
- Use the Technical Support System (TSS) assessing
application to issue the notice of assessment
- Use function CREATE REVENUE ASSESSMENT to enter
the balancing payment as a ‘stand alone’ charge on the
SA record for the relevant year
And
- Immediately use function AMEND RELEVANT DATES to
amend the due date of payment, as appropriate
More detailed advice on making an assessment is
provided in business area ‘Assessments’ (
SAM20000 onwards)
