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HMRC internal manual

PAYE Manual

Coding: coding: general principles: potential cases for SA

Work Item 217 - SA Criteria up to 5th April 2016

Work Item 217 will be generated where the case meets the SA criteria and an SA record needs to be set up where the following rules are met. From October 2013, Reduced Age Allowance cases will not be one of the SA criteria.

From October 2014 before creating Work Item 217 NPS will try to create an SA record where there isn’t an SA link

  • The PAYE record does not have a live SA link and there is a current live employment or live jobseeker’s allowance claim or live incapacity benefit primary source or live employment and support allowance primary source or a live occupational pension primary source
  • For years up to and including 2011-12, coding records contain reduced age-related allowances (but not to the level of reduction down to minimum personal allowance or minimum personal allowance plus minimum married allowance)

    • With more than one employment
    • Other income apart from state pension that has been uprated to a DWP amount Actual state pension / benefits amount
    • More than one allowance is recorded gift aid payments, higher rate tax relief on personal pension relief, payments towards a retirement annuity, loan interest, flat rate expenses or professional subscriptions


  • Job expenses or professional subscriptions individually exceed £2,500
  • Or
  • Deductions of either other earnings, part time earnings, other income (not earnings), commission, untaxed interest, income from property, tips, public service pension, occupational pension, forces pension or personal pension annuity individually exceed £2,500
  • Higher Rate Adjustment exceeds £5,625

Work Item 217 and SA criteria from 6th April 2016

From April 2016, changes in the SA criteria mean that a Self-Assessment tax return will be required if the customer is or was

  • self-employed
  • in receipt of £2,500 or more in untaxed income (but not including savings, investment or dividend income) for example from renting out a property
  • in receipt of savings or investment income, not including dividends, of £10,000 or more before tax
  • in receipt of dividend income of £10,000 or more before tax
  • making profits from selling things like shares, a second home or other chargeable assets and need to pay Capital Gains Tax
  • a company director - unless it was for a non-profit organisation, for example, a charity, and not in receipt of pay or benefits like a company car
  • in receipt of income (or their partner is) over £50,000 and one of them claimed Child Benefit
  • in receipt of income from abroad, living abroad and had a UK income
  • has income was over £100,000
  • is a trustee of a trust or registered pension scheme
  • had a P800 from HMRC saying they did not pay enough tax last year - and did not pay what they owed through the tax code or with a voluntary payment

More information about the SA Criteria is in the Self Assessment manual in business area ‘Records’, section ‘Set up taxpayer record’ SAM100050 and SAM100060.

The work item is

217 - Potential SA case Generated when the record on the PAYE Service does not already have an SA link and now meets the SA criteria and is unable to create an SA record.