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HMRC internal manual

Self Assessment Manual

Records: movement of taxpayer records: movement of SA only records (Action Guide)

When you want to transfer responsibility, for your area of Revenue activity, for an SA record that is not linked to a PAYE record at the time of transfer, follow steps 1 - 5 below.

For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.

Note: The Organisation Unit identity will consist of 6 numerals, for example 205601 made up as follows

  • The number 2 to represent processing and technical responsibility; number 3 to represent debt management responsibility, followed by
  • The 3 character office numeral, followed by
  • Two numerical characters to represent the Management Unit

    • If the new responsible office is not split into Management Units, the field may be left blank. The system will read this as an entry of ‘00’
    • Otherwise, the new responsible office will tell you which MU will accept the particular SA record
1. Access function MAINTAIN RESPONSIBLE OFFICE to view the status of the Automatic Move signal for your area of Revenue activity. This is pre-set to ‘Y’ on all SA records, and should only be changed to ‘N’ on instruction from a Higher Officer or above, to prevent movement in a bulk transfer
  * If exceptionally it has been set to ‘N’, establish why this was done, and whether the inhibition is still applicable
  * If your senior officer does not want responsibility for the record to be transferred yet, you need follow this guide no further
2. If you are satisfied that responsibility for the record can be transferred
  * Use function MAINTAIN RESPONSIBLE OFFICE to change the Automatic Move signal to ‘Y’. Use of this inhibition is intended to be rare. The new responsible office will set it to ‘N’, if there is good reason to do so
  * Enter the Organisation Unit of the office to which you want to transfer responsibility
  * Select the [OK] button
4. If you are transferring processing responsibility, transfer any appropriate papers to the new responsible office, if required, drawing attention to any open points. On receipt, that office is responsible for advising the taxpayer and any acting agent of the change of responsibility if necessary
5. If you are transferring technical or debt management responsibility, send any relevant papers to the new responsible office together with a covering summary of the current situation