Records: movement of taxpayer records: transfer-in annual claims case (Action Guide)
When responsibility for a taxpayer’s affairs is transferred to you from Leicester & Northants Claims office, follow steps 1 - 7 below.
For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.
| 1. | You will receive a printout of the Claims case computer record, and any current papers, with a covering memo of explanation |
| | * If the screen print is missing, or the explanation is inadequate, return the papers to Leicester & Northants Claims office with a suitable explanation for your action |
| | * If you are satisfied with the papers received, proceed to step 2 |
| 2. | Where the current primary source is PAYE, follow the current procedures in the Pay As You Earn (PAYE) Manual to set up a PAYE record, if you have not already done so |
| 3. | Consider whether an SA record is appropriate. The subject ‘When An SA Record Is Required’ (SAM100300) gives detailed advice |
| | * If an SA record is required, proceed to step 4 |
| | * If not, you need follow this guide no further |
| 4. | Establish whether an SA record already exists |
| | Where an SA record exists, do not set up a new record |
| | * Use function MAINTAIN RESPONSIBLE OFFICE to transfer processing responsibility to your office
And | | | * Re-activate the dormant SA record. The Action Guide ‘Maintain taxpayer record: dormant records: re-activating a dormant record’ (SAM101093) gives detailed advice | | 5. | Where an SA record does not exist, refer to the Action Guide ‘Set Up Individual Record’ (SAM100221) | | 6. | If an in-year repayment has been made, use function AMEND TAXPAYER SIGNALS to set the No Repayment signal. This will | | | * Prevent an automatic repayment, and possible over-repayment, being made. Ensure that a clerical review of the self assessment for the year takes place on receipt of the return | | 7. | Finally, write to the taxpayer explaining why responsibility for his or her tax affairs now falls to your office in succession to the Claims office |