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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Individual records: maintain individual details: specialist business area

The PAYE Service will automatically check that you are authorised to proceed with a case when you attempt certain actions.

Where a Specialist Business Area (SBA) indicator is set on a customer record and your SBA authorisation does not match, or you do not work in an SBA group, you will not be able to perform any action other than view, update personal details and update employment details.

If you are not authorised to take a particular action a warning message will be displayed.

If you do update personal details you must update Contact History see PAYE105015.

SBA users will set and unset their SBA indicator on the Indicators screen.

To set an SBA indicator you must select the SBA group that the record belongs to and then the office within that SBA. Setting the SBA indicator gives that office ownership of the record.

Before you set or unset an SBA indicator, you should search for all work items for that individual and work them before changing the indicator. See subject ‘Search for work item’ at PAYE110035.

Any EXPAT SBA (any office) user will be able to set and cancel the Modified or Tax Equalised Benefits indicators (PAYE103080). The record that is selected must also belong to one of the EXPAT SBA. When the EXPAT indicator is cancelled for this record then any associated modified Tax Equalised Benefits indicator must also be cancelled.

If a change is made to designatory or employment details by a user which is outside the ‘owning’ SBA office a work item will be created, for the owning SBA office to review.

The following work items will be created

  • WI026 - a change is made to a ‘real’, ‘known as’ or ‘employment’ name (PAYE103087)
  • WI028 - a change is made to a capacitor (PAYE103088)
  • WI034 - a change is made to the country of residence (PAYE103089)