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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Records: movement of taxpayer records: w013 potential transfer cases (Action Guide)

Note: From October 2010, entries for processing and compliance have been removed, leaving collection entries only.

When reviewing your ‘Potential Transfer’ work list, follow steps 1 - 2, and then one of steps 3 - 4, or steps 5 - 7, or step 8 below. The guide is presented as follows

  Steps 1 - 2
   
  Steps 3 - 4
  Step 5 - 7
  Step 8

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

Initial action

1. In function WORK LIST CASES
   
  * Select the entry that you want to work
  * Select the [View] button. You will be taken to function SELECTED CASE, to see all available details on the work item. This includes the target office for transfer
  * Make a note of the target office details
2. Decide whether or not you want to transfer your responsibility as suggested by the SA system

To transfer responsibility now

  If you want to transfer your responsibility for the SA record now
   
3. In function WORK LIST CASES
  * Select the [OK] button. You will be taken to function MAINTAIN RESPONSIBLE OFFICE
4. In function MAINTAIN RESPONSIBLE OFFICE
  * Select the [Transfer] button. You will be taken to screen CHANGE RESPONSIBLE OFFICE
  * Enter the new office details in the Organisation Unit ID field
  * Select the [OK] button
  When responsibility is transferred, all current work items for that type of Revenue activity will be transferred to the new office automatically.

To defer transfer of responsibility

  If you want to defer transfer of your responsibility for the SA record
   
5. In function WORK LIST CASES
  * Select the [BF] button. You will be taken to function SET B/F DATE
6. In function SET B/F DATE
  * Enter a realistic b/f date
  * Enter a b/f note, ensuring that
  * Your initials form the first part of the note
  * The new office Organisation Unit ID is included
7. Continue to actively work the case so that the required transfer may be made as soon as possible, by following steps 3 - 4 above

To delete work item

  If you decide that transfer of your responsibility for the SA record is not appropriate
   
8. In function WORK LIST CASES or function SELECTED CASE
  * Select the [Del] button. The work list entry will be deleted