RM5128 - 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

apply

• 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.