Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
, see all updates

Records: maintain taxpayer record: breaking the SA and PAYE link

Links between PAYE and SA will be updated automatically. The Citizen’s Identification (CID) framework will notify SA to delete the employer reference and break the link to PAYE when

  • PAYE notifies the CID framework of the cessation of a main source employment and the taxpayers PAYE record is linked to SA
  • SA notifies the CID framework that an SA record has been made dormant and it has a PAYE link

When the link is broken

  • The SA signal is unset but the UTR remains protected on that PAYE system record. Note: The update will flow overnight
  • New index records are created by the controlling system, that is both SA (showing the Unique Taxpayer Reference (UTR) but not the responsible office) and PAYE (showing NINO and EMPREF)