SAM100191 - Records: set up taxpayer record: SA/PAYE linked cases (Action Guide)
When the SA record is linked to a PAYE record, follow steps 1 - 2 below
For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.
| 1. | Where the taxpayer has ceased self employment, and taken up employment, review the PAYE record for the presence of SA criteria. See the subject ‘Criteria For A PAYE / SA Record’ (SAM100050) |
| Where it is clear that the PAYE record does not contain any SA selection criteria | |
| * Decide whether a return is required for the current year because of the previous source | |
| * If so, use function AMEND TAXPAYER SIGNALS to set the Last SA Return Required For Year Ending field to 5 April next. For example, if today’s date falls in 2007/08 set the signal to ‘08’ | |
| And | |
| * Set the SA Entry / Exit Letter Inhibited signal to ‘Y’ | |
| * If not, use function AMEND TAXPAYER SIGNALS to set the Last SA Return Required For Year Ending field to 5 April last. For example, if today’s date falls in 2007/08 set the signal to ‘07’ | |
| * Check if it appropriate to issue an Exit letter. If is not appropriate set the SA Entry / Exit Letter Inhibited signal to ‘Y’ | |
| Where there is SA selection criteria on the PAYE record | |
| * Take no further action | |
| 2. | Use function AMEND TAXPAYER SIGNALS to set the No Repayment signal to ‘Y’ if a PAYE in-year repayment has been made and update SA Notes with the reason why the No Repayment signal has been set |