Transfers out: What to transfer
If you are transferring the case to a Schedule D District/Section always transfer the file.
If you are transferring the case to a PAYE District/Section only transfer the file if any of the following conditions
- the file has been specifically requested
- the claimant is taking up a post as a director or other senior employment
- it is a higher rate case
- there is a subsidiary source of income (Schedule A, D, Social Security benefit etc.)
- allowances include any of RAR, PPR, PAA, PAE, MAA, MAE, SMP
- charges are involved such as Deeds of Covenant, Alimony
- there is interest relief due outside the MIRAS arrangements
- investments might produce taxable income/chargeable gains
- the file contains a permanent note which might affect future liability.Note the computer record using the instructions at RM5132 and transfer the papers with a covering note of explanation.
Put the file in the storeroom for any case you are transferring to a PAYE District/Section, where the file is not required.
If you transfer out a SRS case
- take a screen print of Format 1 of function CZ using the instructions at RM5132
- send it to the new district with a covering note of explanation and any current papers.