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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Records: set up taxpayer record: annual claims cases and SA


With the exception of small occupational pensioner cases, which should be set up and coded on the National Insurance and PAYE Service (NPS), Leicester Claims Office deal with annual claims cases (R40 cases).

Repayment claims are dealt with under the SA provisions of ‘Process Now, Check Later’. Any enquiry into a repayment claim must be made under Schedule 1A TMA1970. An incorrect claim form, or failure to notify chargeability, may be dealt with by the Claims Office by means of a Contract Settlement. For the foreseeable future, Contract Settlements will remain outside SA.

Small Pensions

Where there is a continuing source of PAYE income, however small the taxpayer record must be held on NPS. If there is a repayment due on the tax deducted on any investment income, the NPS office should deal with this and note the taxpayer record for the issue of an R40.

If the PAYE source ceases and there is continuing repayment claims on taxed investment income, the case must be transferred to Leicester Claims Office. The transfer must always be made on form R48A(IRO) with details of the last year cleared.

Deceased Cases

If there is no existing tax record and there is a repayment due on taxed investment income to the estate to the date of death, it will be the responsibility of the Leicester Claims Office to deal with the repayment.

If there is no existing tax record and there is liability on investment income to the estate to the date of death, it will be the responsibility of the processing office to deal with.

If a liability arises during the administration period then this will be dealt with by Nottingham Trust Office.

Liability for one year

Claims Office have access to SA, to deal with cases where for a particular year an annual claims case has liability to pay, rather than a refund. The taxpayer will continue to be an annual claims case, dealt with by the Claims Office.

Transfer of responsibility to SA

Where it is clear that there will be continuing liability, responsibility will be transferred from the Claims Office to SA and Claims Office will have no further responsibility for the case.

Before setting up an SA record, you must satisfy yourself that one does not already exist. A record may have been set up in the past to account for liability in a single year only.

Where a dormant record is traced, you should re-activate that record. The Action Guide ‘Maintain taxpayer record: dormant records: re-activating a dormant record’ (SAM101093) gives detailed advice.

Where it is necessary to set up an SA record, follow the Action Guide ‘Set Up Individual Record’ (SAM100221).