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HMRC internal manual

Self Assessment Manual

Records: movement of taxpayer records: receipt of file or PN pad

If you receive a file or PN pad in a non file case for an SA case, in the office with responsibility for processing work, you should

  • Review the papers to establish any open points
  • Review the return profile, and update it as necessary
  • Follow the appropriate retention guidelines(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

PAYE linked cases

When you receive a file or PN pad for a single transfer and the SA record is linked to PAYE, you should additionally consider

  • The SA selection criteria. The subject ‘When An SA Record Is Required’ (SAM100300) gives detailed advice. We have given an undertaking that SA returns will not be issued unnecessarily to PAYE taxpayers. Where the taxpayer has ceased self employment and taken up employment, and the PAYE record contains none of the SA selection criteria, you will have to note on the SA record the last year for which an SA return is required
  • The file case criteria. For detailed advice see subject ‘Set Up Individual Record’ (SAM100220). Only set the FILE signal on the PAYE record in a file case

PAYE cessations

Where the taxpayer obtains an in-year repayment and subsequently becomes an SA case, you will need to note the SA record.

If an in-year repayment has been made, function AMEND TAXPAYER SIGNALS should be used to set the No Repayment signal. This will place an inhibition on the taxpayer record, which will prevent an automatic repayment, and possible over-repayment, being made.

Non-PAYE cases

You will need to advise the taxpayer and any acting agent of the change of responsible office, unless the file or PN pad is received as part of a bulk transfer.

Construction industry cases

Where the file or PN pad in non file cases contains a construction industry sub-folder for a continuing source, you will have to allocate a 5 digit reference for the purpose of communications with the National Insurance Contributions & Employer Office (NIC&EO).