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HMRC internal manual

Self Assessment Manual

Records: movement of taxpayer records: transfer-in annual claims cases

Annual Claims cases are dealt with at Leicester & Northants Claims office.

Liability for one year

Claims office have access to SA, to deal with cases where for a particular year an Annual Claims case has liability to pay, rather than a refund. The taxpayer will continue to be an annual claims case, dealt with by the Claims office.

Transfer of responsibility to SA

Where it is clear that there will be continuing liability, responsibility will be transferred from Claims office to the appropriate office with responsibility for Processing work, and Claims office will have no further responsibility for the case.

Comparatively few cases are transferred out of Claims office. For this reason there is no specific transfer form. Claims office will send a printout of the Claims case computer record, and any current papers, with a covering memo of explanation. Before setting up an SA record, you must satisfy yourself that one does not already exist. A record may have been set up in the past to account for liability in a single year only.

Where a dormant record is traced, you should

  • Transfer the responsibility to your office

And then

  • Re-activate that record. The Action Guide ‘Maintain taxpayer record: dormant records: re-activating a dormant record’ (SAM101093) gives detailed advice

Where it is necessary to set up an SA record, follow the Action Guide ‘Set Up Individual Record’ (SAM100221), in section ‘Set Up Taxpayer Record’.

Where the taxpayer obtains an in-year repayment and subsequently becomes an SA case, you will need to note the SA record. You should review the printout and any current papers to establish whether an in-year repayment has been made. If so, the No Repayment signal should be set on the SA record.