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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
, see all updates

Records: movement of taxpayer records: movement of SA only records

This subject

You should follow the advice in this subject, and the Action Guide where you are transferring an SA record that is not linked to a PAYE record, that is one containing no entries in the Other System and Other System Reference fields.

Note: It does not apply if the transfer prompt is presented, and you intend to accept the suggested transfer. See subject ‘Transfer Prompt’ (SAM103120).

Responsibility may be transferred for a single SA record, or for SA records in bulk. In both situations responsibility is ‘pushed’ from the current office to the new office.

Movement of single SA records

Function MAINTAIN RESPONSIBLE OFFICE is used to transfer responsibility for an SA record to the new office.

You will

  • Establish the Organisation Unit identity of the new office
  • Use function MAINTAIN RESPONSIBLE OFFICE to transfer responsibility for your area of Revenue activity for the SA record to the new office

The SA system will

  • Transfer all current work items for that type of Revenue activity to the new office automatically
  • Review the location of responsibility for other areas of Revenue activity

Where the SA responsible office rules suggest a transfer of active responsibility for recovery work, a ‘Potential Transfer’ work item will be created in the relevant office(s) (such work items are not created for processing or technical work). That office or offices will then consider transferring their responsibility.

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

Banking Operations responsibility

The computer will review the banking and accounting responsibility, following transfer of processing responsibility, and where appropriate transfer that responsibility automatically. Any current work items for that type of Revenue activity will be transferred to the new office automatically.

Movement of SA records in bulk

The SA system has a facility to move in bulk either all SA records or certain records identified by postcode.

Only where exceptionally the Automatic Move signal is set to ‘N’ by the operator, will transfer be inhibited in a bulk transfer of records. The signal is pre-set to ‘Y’ on all SA records, and should only be changed to ‘N’, in function MAINTAIN RESPONSIBLE OFFICE, on the specific instructions of a Higher Officer or above.

Bulk movement of SA records can only be arranged on instruction to do so. Following a bulk transfer, the system will issue

  • To the transferring office, a list of taxpayers for whom the SA record was not transferred
  • To the new office, a list of taxpayers for whom the SA record was successfully transferred