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HMRC internal manual

Self Assessment Manual

Records: maintain taxpayer record: duplicate SA records (Action Guide)

The guide is presented as follows:

Establish the correct record to make dormant - Step 1

Temp Nino on one record, verified Nino on the other - Step 2

Making the correct SA record Dormant - Step 3

Establish the correct record to make dormant

  1. Check both records to establish the correct record to make dormant
  • Check SA Notes-which record contains the latest Information
  • Note the date each record was set up
  • Whether the last ITR signal was set on any record
  • Are unallocated payments showing on the record

When you have established the correct SA record to make dormant:

  • Follow the guidance at SAM101092 

Temp Nino on one record, verified Nino on the other

  1. Temporary Nino on one record ,verified Nino on the other – see SAM101106 for further details

Making the correct SA record Dormant

  1. When you have established the correct SA record to make dormant:
  • Follow the guidance at SAM101092 - making a record dormant
  • Cancel the penalty follow the guidance at SAM61261
  • Transfer payments where appropriate to the correct record follow the guidance at  SAM80050 
  • Update TBS to align the designatory details. It’s vital that the information held on both TBS records is identical i.e. name with full 1st and 2nd names shown not just the initials, titles match i.e. Dr on 1 and Mr on the other, if this happens you must align as Dr and use it on both records, gender, date of birth, address.
  • Send SA828 to notify the customer/Agent of the correct reference
  • Complete the duplicate referral form
  • Add an SA note of action taken