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HMRC internal manual

Self Assessment Manual

Records: movement of taxpayer records: CPR (complex personal return) cases

Substantial income or wealth means

  • Taxable income or gains of £320,000 or more, or
  • Total assets likely to be worth £5m or more (assets include property, stocks and shares, cash, money in trust and any other investments or valuables)

Complex tax affairs means

  • White space entries on the SA tax return other than simple comments
  • Several different sources of income or gains
  • Press or other media coverage of the customer’s finances
  • Income from two or more directorships
  • Taxpayer claims post - cessation expenses
  • Taxpayer claims partnership losses on a film scheme
  • Indication of tax planning or involvement in avoidance schemes
  • Entries on the Non residence pages of the SA tax return
  • Foreign income of more than £10,000
  • Income from property and / or trusts of more than £20,000
  • Capital gains of more than £10,000 for more than one year
  • Benefits in kind (especially less usual benefits) of more than £10,000

The more features present and the greater the amounts involved the more likely it is that the record is dealt with by a CPR team.

Any case that falls within the above criteria will be identified centrally. However if during day to day work you identify a case that you consider may be appropriate to CPR you should contact your CPR team for advice. ()

PAYE Records

If the SA record is an SA / PAYE record and the PAYE record is held in the same office as the CPR Team, the CPR Team has overall responsibility for both the SA and PAYE record.

Where the PAYE record for a CPR case is not held in the same office as the CPR Team, the PAYE record remains in the owning office, but that office receives instructions / advice from the CPR Team on all PAYE aspects.