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HMRC internal manual

Self Assessment Manual

Records: movement of taxpayer records: movement of PAYE linked records

Provided the SA record holds the NINO, a link will be made automatically to a PAYE primary source record by entering the details in the Other System and Other System Reference fields on the SA record.

While that link remains in place, you will

  • Never be presented with the transfer prompt CASE AVAILABLE FOR TRANSFER
  • Not be able to use SA transfer function MAINTAIN RESPONSIBLE OFFICE

PAYE system

Movement of processing responsibility for SA records linked to PAYE, whether as a single transfer or a transfer in bulk, is controlled by the PAYE system. On using a PAYE function or facility to move the PAYE record, automatic processing will

  • Select the linked SA record, using the Unique Taxpayer Reference (UTR) (which originally flowed from the SA record to the PAYE record)
  • Update the entry in the Other System Reference field on the SA record
  • Transfer processing responsibility for the SA record to the new office
  • Flow the new PAYE reference from the SA record to the National Tracing System, to overwrite the reference shown on the NTS index record

The PAYE system notifies any acting agent of the transfer on form P218(T). The form shows

  • The old office name and reference
  • The new office name, address, reference and telephone number

The taxpayer is not notified of the transfer.

SA system

The SA system will

  • Transfer all current work items for that type of Revenue activity to the new office automatically
  • Review the location of technical, recovery and accounting responsibility

Where the SA responsible office rules suggest a transfer of active responsibility for debt management work, a ‘Potential Transfer’ work item will be created in the relevant office(s). That office or offices will then consider transferring their responsibility.

Where the responsibility for technical and / or debt management work is not active, responsibility will be transferred automatically.

Banking and accounting responsibility will, where appropriate, be transferred automatically.