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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
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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.