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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Records: movement of taxpayer records: transfer of CPR record - action in local office (Action Guide)

To transfer out a Complex Personal Return (CPR) record to a CPR Team follow steps 1 - 18 below.

On receipt of a record transferred in from a CPR Team follow steps 19 - 22 below.

The guide is presented as follows

Action in local office - Transfer out  
   
  Steps 1 - 4
  Steps 5 - 11
  Steps 12 - 16
  Steps 17 - 18

 

Action in local office - Transfer in  
   
  Steps 19 - 22

 

 

Action in local office - Transfer out 

 

Transferring SA / PAYE linked record to CPR Team where record is held in the same office as the CPR Team

1. Use PAYE Service Function CONTACT HISTORY to enter the note ‘Complex Personal Return (CPR) case dealt with in (CPR Team Name, full address and telephone number)’
   
2. Use Function MAINTAIN SA NOTES to enter the note ‘SA record transferred from [your office name] to [CPR Team name]’
3. Transfer PAYE and SA responsibility to the CPR Team
4. Follow steps 18 - 19 below on ’Transferring paper records to CPR Team’ ensuring that you send the(This content has been withheld because of exemptions in the Freedom of Information Act 2000) with the paper records

Transferring SA / PAYE linked record to CPR Team where record is not held in the same office as the CPR team

5. Break the SA / PAYE link. To do this
   
  * Use function AMEND TAXPAYER SIGNALS to set the Final Year Return Signal and SA Entry/Exit letter Inhibited Signal
  * Wait for the link to be broken usually overnight but occasionally may take longer
  * Check the PAYE record if the SA signal is no longer present the link has been broken
6. Update PAYE Service Function CONTACT HISTORY with the note ‘Complex Personal Return Case dealt with in (CPR Team name, full address and telephone number’
7. Use Function MAINTAIN SA NOTES to enter the note ‘SA record transferred from (your office name ) to (CPR Team name)‘
8. Use Function MAINTAIN RESPONSIBLE OFFICE to transfer responsibility for the SA record to the CPR Team
9. Follow steps 17 - 18 below on ‘Transferring paper records to CPR Team‘ ensuring you send the (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  with the paper records
10. Prepare a sub-file and mark it clearly that the CPR Team has responsibility for the record and that any correspondence must be passed to that office
11. Enter details of the case in the Electronic Shared Folder held within your office

Transferring SA only records to CPR Team

  Note: This applies where the case is pure SA and there is no PAYE record
   
12. Use Function MAINTAIN SA NOTES to enter the note ‘SA record transferred from [your office name] to [CPR Team name]’
13. Use Function MAINTAIN RESPONSIBLE OFFICE to transfer responsibility for the case to the CPR Team
14. Follow steps 17 - 18 below on ‘Transferring paper records to CPR Team’, ensuring you send the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) with the paper records
15. Prepare a sub-file and mark it clearly that the CPR Team has responsibility for the record and that any correspondence must be passed to that office
16. Enter details of the case in the Electronic Shared Folder held within your office

Transferring paper records to CPR Team

17. Transfer paper records immediately on request, direct via Taxpost. Enter the full name and address of the CPR Team to ensure the papers reach the correct team
   
18. Complete all checks and actions on (This content has been withheld because of exemptions in the Freedom of Information Act 2000) ensuring the completed stencil is transferred with the paper records
  Note: Under no circumstances should you write to the taxpayer or agent to tell them that the record has been transferred. The CPR Team will issue the necessary introductory letter when they receive the records. If a taxpayer or agent contacts you shortly after transfer, before the CPR Team has issued an introductory letter, tell them that the record is in the process of being transferred and that the new office will contact them shortly to give details. Contact the CPR Team immediately and ask them to ensure there is no delay in issuing the introductory letter

Action in local office - Transfer in 

On receipt of record in local office

19. Carry out all the actions required as notified on Stencil B sent to you by the CPR Team
   
20. Where the file has been sent to Orton Centre Repository, deal with any papers received in accordance with office practice and record your actions on the record
21. File Stencil B away
22. Note the CPR establishment file to show the records have been transferred back from the CPR Team