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HMRC internal manual

Self Assessment Manual

Records: movement of taxpayer records: SA responsible office rules

This subject consists of the follows

General guidance


In general the office with processing responsibility for the SA record is determined by the location of the primary source of income. Where all sources are PAYE, and one or more of those sources is an occupational pension, you should refer to the PAYE Manual.

The normal rules for determining the office with responsibility for processing work of an individual (including a partner) are set out below

Main Source Responsible Office
PAYE Processing office
Trade The office dealing with the taxpayer’s business address
Partner The office responsible for the SA partnership record
Property income  

Interest received

Taxable maintenance

Foreign income

Other income not taxed elsewhere

Taxed income at higher rate( where gross income exceeds £100000) The office dealing with the taxpayer’s base address unless there is PAYE link. Where an SA record is linked to a PAYE record the office holding the PAYE will be responsible, however special rules apply to both CPR and EXPAT records  
  Income on which PAYE is not operated (formerly Direct Collection arrangements) Processing Office

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The normal rules for allocating an office with responsibility for processing work for a partnership are

  • The office whose geographical boundaries include the partnership’s business address


  • Where there are no business premises, the office whose geographical boundaries include the partnership’s base address

Processing responsibility for a partnership may be allocated to a particular office for administrative reasons. These exceptions cannot be built into the responsible office rules held in the SA system.

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SA record type trust is used for

  • Trusts
  • Periods of administration
  • Pension schemes
  • Responsibility for trusts with HMRC Trusts,

Responsibility for periods of administration is with HMRC Administration of Estates, Cardiff.

Responsibility for Pension Schemes may be accepted by office with responsibility for processing work.

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General guidance

It is not intended that responsibility for processing activities be reallocated frequently, for example because of fluctuating turnover of the trade. Such action carries a risk of complaint from the taxpayer.

Exceptionally, a different solution may appear appropriate to a particular case. In this event, it is recommended that both offices agree the solution before any action is taken.

Where responsibility for processing activities is reallocated, it is recommended that the taxpayer is kept informed.